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现行的税收政策,对增值税一般纳税人来说,有两种不同的进项税抵扣形式。一种是对工业企业的增值税一般纳税人,只要企业持有供货方开出的增值税专用发票(抵扣联),经税务部门认证后,就可以凭专用发票上载明的税额进行增值税抵扣,而不管此发票上的货款是否支付;二是对商业企业的增值税一般纳税人,税务部门不只看企业是否持有供货方开具的增
The current tax policy has two different types of input tax deductions for VAT general taxpayers. One is the general VAT payer for industrial enterprises, as long as the enterprise holds a special VAT invoice (deduction Union) issued by the supplier, after the tax department certification, you can rely on a special invoice to specify the amount of tax carried out VAT deduction, regardless of whether payment on the invoice; Second, the value-added tax on commercial enterprises Taxpayers in general, the tax department not only to see if the business holds the supplier issued by the increase