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国家税务总局颁发的《关于加强增值税征收管理工作的通知》（以下简称《通知》）规定 ,一般纳税人购进货物的进项税额申报抵扣的时间分别为 :工业企业在所购货物验收入库后 ,商业企业在所购货物货款全部付清之后。笔者认为 ,其一 ,工业企业只要在所购货物验收入库后 ,既使不付
The Circular of the State Administration of Taxation on Strengthening Management of Value-Added Tax Collection (hereinafter referred to as the Circular) stipulates that the input tax deductions for purchases of goods by ordinary taxpayers shall be respectively as follows: After the library, commercial enterprises in the purchase of goods paid in full. I think, first, as long as the industrial enterprises in the purchase of goods after receipt, even if not paid