近期,财政部和国家税务总局联合印发《关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知》(财税[2013]37号),对部分政策进行了调整和完善,进一步明确增值税扣税凭证进项税额准予抵扣销项税额的具体政策。纳税人购进货物或者接受加工修理修配劳务和应税服务,支付或者负担的增值税税额,进项税额 Recently, the Ministry of Finance and the State Administration of Taxation jointly issued the “Notice on the Taxation Policy of Replacing Sales Tax of Value Added Tax for Traffic Taxes and Some Modern Service Industries across the Country” (Cai Shui [2013] No. 37), adjusted some policies and Improve and further clarify the value added tax deduction tax input tax allowable amount of output tax specific policies. Taxpayers to purchase goods or receive processing and repair services and tax services, paid or borne value-added tax, input tax