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国税发[2000]3号 2000年1月5日根据国务院关于增值税期初存货已征税款抵扣政策延期两年的决定,现就增值税期初存货已征税款余额抵扣问题通知如下:一、增值税一般纳税人在1999年年底尚未抵扣完的期初存货已征税款,可以在2001年年底前分期抵扣,具体抵扣进度按有关规定由各省级国家税务局确定。对应抵扣数额要严格审查。
Guoshuifa [2000] No. 3 January 5, 2000 Pursuant to the decision of the State Council on delaying the tax deduction of the tax already in existence at the beginning of value added tax, we hereby notify you of the issue of offsetting the balance of tax levied on the inventories of value added tax at the beginning of the period as follows: First, the value-added tax The general taxpayers in the beginning of 1999 have not yet offset the beginning of the inventory tax has been taxed by the end of 2001 can be offset by installments, the specific deduction progress according to the relevant provisions by the provincial tax authorities to determine. The amount corresponding to the deduction to be strictly examined.