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guan yu shou fei gong lu tong xing fei zeng zhi shui di kou you guan wen ti de tong zhi
Pages: 96
Year: Issue:  10
Journal: Finance & Accounting for Communications

Keyword:  公路通行费增值税抵扣进项税额改征二级公路国家税务总局一级公路过闸执行时间;
Abstract: <正>财税〔2016〕86号2016年8月3日为保证营业税改征增值税试点的平稳运行,现将收费公路通行费增值税抵扣有关问题通知如下:一、增值税一般纳税人支付的道路、桥、闸通行费,暂凭取得的通行费发票(不含财政票据,下同)上注明的收费金额按照下列公式计算可抵扣的进项税额:高速公路通行费可抵扣进项税额=高速公路
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