手段之一 :非正常损失作幌子偷逃税款。现行法规规定 ,增值税一般纳税人购进货物如发生非正常损失 ,其购进时所支付的进项税额以及发生非正常损失的在产品、产成品所耗用的购进货物或者应税劳务中的进项税额 ,必须转出 ,不准从销项税额中抵扣。以往常见的利用“非正常损失”偷 One of the means: non-normal loss under the guise of tax evasion. Current laws and regulations, VAT general taxpayers purchase of goods such as an extraordinary loss occurred in the purchase of its input tax and the amount of non-normal loss of goods, finished goods consumed by the purchase of goods or taxable services The amount of input tax, must be transferred out, not allowed to deductible from the output tax. In the past, the common use of “abnormal loss” steal