论文部分内容阅读
在增值税的征纳体系中,进项税额如何抵扣始终是一个充满争议的话题。进项税额能否抵扣以及允许抵扣金额的大小,不仅事关国家的税收利益,而且决定了纳税人最终缴纳增值税及附加金额的大小。特别是税收法规没有具体规定而抵扣界限又比较模糊的涉税业务,则更值得大家关注与探讨。
In the tax collection system, how to offset the input tax has always been a topic of controversy. Whether the amount of input tax can be deducted and the amount of allowance deducted is not only related to the tax revenue of the country, but also determines the final value-added tax paid by taxpayers and the additional amount. In particular, tax laws and regulations without specific provisions of the demarcation of the boundaries and more vague tax-related business, it is more worthy of our attention and discussion.