我国现行的税法规定，转让包括专利权、专有技术在内的无形资产应征收营业税，因此增值税一般纳税人在购进无形资产时，不能抵扣其所含的进项税额。笔者认为这一规定值得商榷。首先，从经济战略的全局来看，不予抵扣购入无形资产的进项税额不利于企业的技术进步和高新技术产业 The current tax law in our country stipulates that the transfer of business tax should be levied on the transfer of intangible assets including patents and proprietary technologies. Therefore, VAT taxpayers can not devalue the input tax when purchasing intangible assets. I think this provision is questionable. First of all, from the overall economic strategy, the amount of input tax that is not deductible for the purchase of intangible assets is not conducive to technological progress and high-tech industries