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编辑同志: 我是一家铝型材加工厂的厂长。我们生产铝型材,当然少不了要用生产模具。为了生产的需要,同时也为了降低生产成本,我厂所用的生产模具一般都是自己生产。在生产模具的过程中,我们少不了要以其它单位外购材料。对于我厂购进的这些用于生产模具的材料的进项税额是否能够抵扣问题,我们曾多次咨询了当地和上级税务部门,他们给我们的答复是:有的说可以抵扣,有的税不能抵扣,回答不尽一致。所以,我们恳求辽宁税务杂志社能给我们一个准确的答复。谢谢！ 惠南铝型材加工厂 唐成敏
Edit comrades: I am a factory manager of aluminum processing plants. We produce aluminum, of course, to use the production mold. In order to production needs, but also to reduce production costs, I used the production mold are generally their own production. In the process of production of molds, we ultimately have to buy materials in other units. We have consulted the local and higher tax authorities on many occasions about whether the input tax on the materials used to make molds purchased by our factory can be deducted, and they have given us some replies: Some may deduct, and some Tax can not be deductible, the answer is not consistent. Therefore, we begged Liaoning tax magazine to give us an accurate answer. Thank you! Huinan aluminum processing plant Tang Cheng-min