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。二、各级税务机关要进一步加强增值税期初存货已征税款抵扣的审核管理工作。在2000年一季度内,要对增值税期初存 According to the decision made by the State Council on the deduction of tax already levied from inventories at the beginning of the value-added tax period for two years, we hereby notify you of the issue of offsetting the balance of tax levied on the inventories at the beginning of value added tax as follows: I. VAT General taxpayers have not arrived at the end of 1999 The deducted beginning inventory has been taxed and can be deducted by installments before the end of 2001. The specific deduction schedule is determined by the provincial tax authorities at the provincial level. The amount corresponding to the deduction to be strictly examined. Second, the tax authorities at all levels should further strengthen the auditing and management of the tax already deducted from the inventory at the beginning of the value added tax. In the first quarter of 2000, the initial VAT deposit period should be kept