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为贯彻《国务院办公厅转发国家税务总局关于全面推广应用增值税防伪税控系统意见的通知》(国办发[2000]12号)的要求.根据国家税务总局《增值税防伪税控系统管理办法》和现行增值税进项税额抵扣政策的规定,现就增值税一般纳税人取得防伪税控系统开具的增值税专用发票进项税额抵扣问题规定如下: 一、增值税一般纳税人申请抵扣的防伪税控系统开具的增值税专用发票,必须自该专用发票开具之日起90日内到税务机关认证,否则不予抵扣进项税额。二、增值税一般纳税人认证通过的防伪税控系统开具的增值税
In order to implement the requirements of the General Office of the State Council forwarded the Notice of the State Administration of Taxation on the Comprehensive Promotion and Application of the Value-added Tax Anti-counterfeiting Tax Control System (Guo Ban Fa [2000] No.12), according to the Administrative Measures of the State Administration of Taxation "And the existing VAT input tax deduction policy requirements, the general taxpayers are now VAT anti-counterfeiting tax control system issued VAT VAT invoices deduction issues are as follows: First, the value-added tax general taxpayer to apply for a deduction The VAT invoices issued by the anti-counterfeiting tax control system must be verified by the tax authorities within 90 days from the date of issuance of the special invoices, otherwise, the input tax will not be deducted. Second, the general VAT taxpayers certified through the security tax control system issued by the value-added tax