Under the influence of the new tax system, there are still many problems in fixed assets input tax deduction of enterprises, how to solve the problems is an important means to promote the healthy development and further enhance the economic efficiency of enterprises.%在新的税法制度的影响下，企业固定资产进项税额抵扣仍存在的较多问题，如何解决其中存在的问题是促进企业健康发展、进一步提升企业实际经济效益的重要手段。
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