: Article 5 of the "Announcement of the Ministry of Finance, State Administration of Taxation, and General Administration of Customs on Relevant Policies for Deepening the Reform of Value-Added Tax" stipulates: "Effective from April 1, 2019, the "Related Matters on the Pilot Program of Replacing Business Tax with Value-Added Tax" Point 1 of Article 1(4) and Point 1 of Article 2(1) of the Provisions shall cease to be implemented, and the input tax on taxpayers’ acquisition of real estate or real estate under construction will no longer be deducted in two years. Previously. The input tax that has not been deducted according to the above provisions can be deducted from the output tax starting from the tax period in April 2019. "The Announcement of the State Administration of Taxation on Matters Related to Deepening the Value-Added Tax Reform" was abolished. "Interim Measures for the Installment Deduction of Real Estate Input Tax". Legal basis: "Announcement of the Ministry of Finance, the State Administration of Taxation, and the General Administration of Customs on Relevant Policies for Deepening the Reform of Value-Added Tax". Starting from April 1, 2019, Article 1 of the "Regulations on Matters Relevant to the Pilot Program of Replacing Business Tax with Value-Added Tax" ( Point 1 of Item 4) and Point 1 of Item 1 of Article 2 shall cease to be implemented, and the input tax on taxpayers’ acquisition of real estate or real estate projects under construction will no longer be deducted in two years. The input tax that has not yet been deducted in accordance with the above regulations can be deducted from the output tax starting from the tax period in April 2019.