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guan yu zeng zhi shui yi ban na shui ren qu de fang wei shui kong xi tong kai ju de zeng zhi shui zhuan yong fa piao jin xiang shui e di kou wen ti de gui ding
Pages: 57
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  增值税专用发票进项税额抵扣防伪税控系统税务机关国家税务总局应税劳务中第;
Abstract: 一、增值税一般纳税人申请抵扣的防伪税控系统开具的增值税专用发票,必须自该专用发票开具之日起90日内到税务机关认证,否则不予抵扣进项税额。二、增值税一般纳税人认证通过的防伪税控系统开具的增值税专用发票,应在认证通过的当月按照增值税有关规定核算当期进项税额并申报抵扣,否则不予抵扣进项税额。三、增值税一般纳税人取得防伪税控系统开具的增值税专用发票,其专用发票所列明的购进货物或应税劳务的进项税额抵扣时限,不再执行《国家税务总局关于加强增值税征收管理工作的通知》(国税发[1995]015号)中第二条有关进项税额申报抵扣时限的规定。四、增值税一般纳税人申请抵扣2003年3月1日前防伪税控系统开具的增值税专
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