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深圳市税务局按照国家税务局的有关精神,针对1994年期初库存物资(以下简称期初存货)已征税款(以下简称期初进项税额)的抵扣办法,规定:企业在抵扣期内当期实缴增值税和消费税税额合计数不低于去年同期销售货物及应税劳务应纳原产品税,增值税和营业税额合计数(包括延期入库数和经批准的减免税额但不包括地产地销产品的减免税额和出口的免税额)的110％。该办法既保证了税收10％的增长率,又在一定程度上解决了纳税人目前普遍由于不得抵扣期初进项税额导致增值税税负过重的问题。据此我局在这方面进行了一些尝试,取得了初步的经验。
Shenzhen Inland Revenue Department in accordance with the relevant State Administration of Taxation, for the beginning of 1994 inventory (hereinafter referred to as the beginning of the stock) has been tax (hereinafter referred to as the beginning of the input tax amount) deduction approach, the provisions of the enterprise: The total amount of VAT and consumption tax paid shall not be less than the total amount of the original product tax, value added tax and business tax payable for sales of goods and taxable services for the same period of the previous year (including deferred warehousing and approved tax deduction but excluding real estate sales 110% of the product’s tax allowance and export allowance). This approach not only ensures a 10% increase in tax revenue, but also to some extent solves the problem that taxpayers are currently overburdened with value-added tax due to the inability to offset the input tax at the beginning of the year. Accordingly, our bureau made some attempts in this respect and achieved initial experience.