一、抵扣非当期进项税额。税法规定,当期应纳税额为当期销项税额抵扣当期进项税额后的余额,这里的当期是指本纳税期限内实际发生的销项税额和进项税额(上期结转进项税额除外),如将非本期进项在本期抵扣则会影响本期应纳税额,造成偷税。 First, deductible non-current input tax. The tax law stipulates that the current tax payable is the balance of the output tax of the current period deducted from the input tax of the current period. The current period refers to the output tax and the input tax actually incurred during the period of the tax (except for the carried forward input tax of the previous period) Non-current items offset in the current period will affect the amount of tax payable, resulting in tax evasion.