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现就增值税一般纳税人经营地点迁移后仍继续经营,其一般纳税人资格是否可以继续保留以及尚未抵扣进项税额是否允许继续抵扣问题公告如下:一、增值税一般纳税人(以下简称纳税人)因住所、经营地点变动,按照相关规定,在工商行政管理部门作变更登记处理,但因涉及改变税务登记机关,需要办理注销税务登记并重新办理税务登记的,在迁达地重新办理税务登记后,其增值税一般纳税人资格予以保留,办理注销税务登记前尚未抵扣的进项税额允许继续抵扣。二、迁出地主管税务机关应认真核实纳税人在办理注销税务登记前尚未抵扣的进项税额,填写《增值税一般纳税人迁移进项
Now that VAT general taxpayers continue to operate after the relocation of their locations, the general taxpayer’s eligibility can continue to be retained and the deductible input tax has not yet been allowed to continue with the issue of deduction as follows: I. General VAT payers (hereinafter referred to as tax Person) changes its place of business or place of business in accordance with the relevant provisions in the administrative department for industry and commerce to make changes to the registration process, but because of the tax authorities involved in the change, need to apply for cancellation of tax registration and re-apply for tax registration, re-apply for tax on relocation After registration, the VAT general taxpayer eligibility is retained, and the deductible input tax amount before deregistration registration is allowed to continue to be deductible. Second, the competent tax authorities that move out should carefully verify that the taxpayers have not deductible the input tax amount before they handle the cancellation of tax registration, and fill in the "VAT taxpayers’