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财税[2012]15号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局:为减轻纳税人负担,经国务院批准,自2011年12月1日起,增值税纳税人购买增值税税控系统专用设备支付的费用以及缴纳的技术维护费(以下称二项费用)可在增值税应纳税额中全额抵减。现将有关政策通知如下:
Finance Bureau of Finance Bureau of All Provinces, Autonomous Regions, Municipalities directly under the Central Government, and State Planning Municipality, Finance Bureau of the State Administration of Taxation and Xinjiang Production and Construction Corps: In order to reduce the burden on taxpayers, with the approval of the State Council, effective from December 1, 2011 , VAT taxpayers to purchase VAT system-specific equipment to pay the cost of fees and technical maintenance fees paid (hereinafter referred to as two fees) can be deducted from VAT VAT. The policy is now informed as follows: