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按照增值税暂行条例及其实施细则的规定,企业购进固定资产,用于非应税项目的购进货物或应税劳务等按规定不予抵扣增值税进项税额。当购入货物即能认定其进项税额不能抵扣的,可按增值税专用发票上注明的增值税额计入购入货物及接受劳务的成本。而当购入货物不能直接认定其进项税额能否抵扣的,则按增值税专用发票上注
In accordance with the provisions of the Provisional Regulations on Value Added Tax and its implementation rules, enterprises purchasing fixed assets, purchased goods for non-taxable items or taxable services shall not be allowed to deduct VAT input VAT according to the provisions. When the purchase of goods that can determine the input tax can not be deductible, according to the VAT invoice specified on the VAT included in the purchase of goods and receiving labor costs. And when the purchase of goods can not directly determine whether the amount of its input tax deduction, according to the special VAT invoice