丢失防伪税控系统开具的增值税专用发票能否抵扣进项税额

• 作 者: 本刊编辑部
• 出 处: 税收与企业
• 发表日期: 2003年06期
• 关键词: 增值税专用发票 防伪税控系统 进项税额 主管税务机关 国家税务总局 涉税问题 购货单位 销货方 认证系统 审核批准

近期有部分纳税人向本刊编辑部咨询,按照国家税务总局的部署,年底前将防伪税控推广到万元版增值税一般纳税人,那么如果纳税人在工作中由于疏忽丢失了防伪税控系统开具的专用发票,还能否抵扣进项税额。答:为解决增值税一般纳税人丢失增值税专用发票产生的涉税问题,国家税务总局

Some taxpayers recently consulted the editorial department of this magazine. According to the deployment of the State Administration of Taxation, before the end of the year, anti-counterfeiting tax control will be extended to the general taxpayers in the million yuan version of value-added tax. If the taxpayer lost due to inadvertence during the work, System issued a special invoice, but also whether the input tax deduction. A: In order to solve the tax-related problems arising from the loss of value added tax special invoices for general VAT payers, the State Administration of Taxation