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第二十四条 已抵扣进项税额的购进货物(不含固定资产)、服务,发生增值税法第二十二条第三项至第五项规定情形的,应当将对应的进项税额从当期进项税额中扣减;无法确定对应的进项税额的,按照当期实际成本计算应扣减的进项税额。

Part of the issue is that companies often don’t know how much AI they’re already running, Phipps said. Some research suggests that around 70% of organizations believe they have shadow AI—where employees quietly use unauthorized tools outside of IT’s control—in use.

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