国家税务总局《关于加强增值税征收管理工作的通知）（国税发［lop］015号）中规定：“＃业企业购进货物（包括外购货物所支付的运输费用），必须在购进的货物付款后（包括分期付款方式的也应以所有款项支付完毕后），才能申报抵扣进项税额。尚未付款或尚未开出承兑商业汇票的 Notice of the State Administration of Taxation on Strengthening the Administration of the Collection and Collection of Value Added Tax (Guo Shui Fa [0155]) stipulates: "The purchase of goods (including the transportation costs paid by the purchased goods) After the payment of the goods (including the payment by installments should also be paid after all the money), to declare the amount of input tax deductions have not been paid or have not yet opened a commercial draft acceptance