国家税务总局公告2015年第59号现将纳税人认定或登记为一般纳税人前进项税额抵扣问题公告如下:一、纳税人自办理税务登记至认定或登记为一般纳税人期间,未取得生产经营收入,未按照销售额和征收率简易计算应纳税额申报缴纳增值税的,其在此期间取得的增值税扣税凭证,可以在认定或登记为一般纳税人后抵扣进项税额。二、上述增值税扣税凭证按照现行规定无法办理认证或者稽核比对的,按照以下规定处理:(一)购买方纳税人取得的增值税专用发票,按照《国家税务总局关于推行增值税发票系统升级版有关问题的公告》(国家税 Notice of the State Administration of Taxation on 2015 No.59 Now that the taxpayers have been identified or registered as deferred tax on the input tax of the general taxpayers, they are hereby announced as follows: 1. The taxpayers failed to obtain production during the period from the registration of tax registrations to the identification or registration as general taxpayers If the operating income is not calculated according to the simple calculation of the taxable amount of sales and levying rate and declare and pay VAT, the value added tax deduction certificate obtained during this period can be deducted from the input tax amount after it is determined or registered as a general taxpayer. Second, the VAT deduction certificate in accordance with the existing provisions can not be certified or audit comparison, in accordance with the following provisions: (A) the purchase of taxpayers to obtain VAT invoices, in accordance with the “State Administration of Taxation on the implementation of value-added tax invoicing system Upgrade version of the issue of notice ”(national tax