在对某企业进行纳税辅导时,财务人员提出两个问题。第一个问题是该企业有部分货物的进项税额因超过规定期限没能及时抵扣,财务人员处理时,计入了购入货物的成本。有人说增值税是价外税,没按期抵扣是纳税人自愿放弃了抵扣权利,不能计入成本。那么在年度所得税申报 When conducting tax counseling on an enterprise, the finance staff raises two questions. The first problem is that part of the enterprise input tax amount due to exceed the prescribed period failed to deductible in time, financial staff processing, included in the cost of the purchase of goods. Some people say that VAT is the price of foreign tax, did not offset the taxpayers voluntarily gave up the right to deduct, can not be included in the cost. Well in the annual income tax return