一、2005年东北地区扩大增值税抵扣范围固定资产进项税额退税问题对纳入东北地区扩大增值税抵扣范围企业(以下简称纳税人)自2004年12月1日至2005年11月30日期间发生的固定资产进项税额用当年增值税增量抵、退税后仍有余额的,经商当地财政部门同意,可进一步在增量之外办理抵、退 First, in 2005 the northeastern region to expand the range of value-added tax deductible input tax on fixed assets into the northeastern region to expand the range of value-added tax deduction enterprises (hereinafter referred to as taxpayers) from December 1, 2004 to November 30, 2005 period The input tax on fixed assets incurred in the current year shall be offset against the increment of value-added tax in the current year, and the balance still exists after the tax rebate. With the agreement of the local financial authorities, the payment can be further processed against the increment