一般纳税人从小规模纳税人购进原材料怎么计算进项税额？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	一般纳税人从小规模纳税人购进原材料怎么计算进项税额？
释义	一般纳税人从小规模纳税人购进原材料怎么计算进项税额？一般纳税人从小规模纳税人购进原材料怎么计算进项税额一般纳税人从小规模购进原材料，不能抵扣进项税。从事货物生产或者提供应税劳务的纳税人，以及以从事货物生产或者提供应税劳务为主，并兼营货物批发或者零售的纳税人，年应征增值税销售额（以下简称应税销售额）在50万元以下(含本数，下同)的；“以从事货物生产或者提供应税劳务为主”是指纳税人的年货物生产或提供应税劳务的销售额占全年应税销售额的比重在50%以上。这样解释大家理解吗？
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