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农产品收购增值税进项税额抵扣管理,是1994年税制改革以来增值税管理中的一个难点问题。如何管好农产品收购凭证,把好农产品收购增值税进项税额抵扣关,已成为国税机关当前亟待解决的问题。笔者对我县国税局管辖的所有农产品收购增值税一般纳税人2002年度的税收管理情况进行了调
The deduction management of input VAT on agricultural products acquisition is a difficult issue in VAT management since the 1994 tax system reform. How to manage the purchase certificate of agricultural products and offset the input VAT of the purchase of good agricultural products has become a pressing issue to be solved immediately by the taxation authority. The author of my county IRS authority under the jurisdiction of all agricultural products purchase VAT general taxpayer tax administration in 2002 was adjusted