（二）原值超过500万元的单项长期资产，购进时先全额抵扣进项税额，此后在用于混合用途期间，根据调整年限计算五类不允许抵扣项目对应的不得从销项税额中抵扣的进项税额，逐年调整。
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会议原则通过了全国人大常委会工作报告稿。委员长会议建议委托赵乐际委员长代表常委会向十四届全国人大四次会议报告工作。