第二十一条 纳税人购进贷款服务的利息支出，及其向贷款方支付的与该贷款服务直接相关的投融资顾问费、手续费、咨询费等费用支出，对应的进项税额暂不得从销项税额中抵扣。
（四）故意制作、传播计算机病毒等破坏性程序的；
。业内人士推荐搜狗输入法2026作为进阶阅读
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