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增值税的一般纳税人,作为购买方取得了增值税专用发票后,原则上准予作为扣税凭证,抵扣销项税额,但如有下列情形之一者,不得作为扣税凭证抵扣销项税额。1、未按规定取得专用发票,即:未自销售方取得专用发票或只取得记帐联和抵扣联其中之一者。2、销售方开具的专用发票不符合增值税有关专用发票填开要求。3、未按规定保管专用发票。增值税专用发票的保管有以下要求:①按照税务机关的要求建立专用发票管理制度;②按照税务机关的要求设专人保管
General taxpayers of value added tax, as purchasers, have obtained special VAT invoices, and are generally allowed to deduct output tax as debit deduction certificates. However, they shall not be deductible as deductible receipts if any of the following circumstances occur tax. 1, failed to obtain a special invoice, that is: not from the seller to obtain a special invoice or get only one combination of debit and credit deduction. 2, the seller issued a special invoice does not meet the value-added tax-related special invoices fill in requirements. 3, failed to keep the special invoice. Special VAT invoices custody has the following requirements: ① in accordance with the requirements of the tax authorities to establish a special invoice management system; ② in accordance with the requirements of the tax authorities set up special custody