国家税务总局和国家计委等五部委联合下发的《关于棉花销售有关政策问题的补充通知》(计电[2000]33号)规定,对棉花经营企业库存商品棉按13％的抵扣率计算抵扣进项税额,为统一、规范1999年7月31日前库存商品棉的增值税进项税额计算方法,现就有关具体操作办法明确如下:一、进项税额补提范围2000年4月未库存的1999年7月31日以前收购,并按10％计算增值税进项税额的库存商品棉。二、补提进项税额的计算方法 The State Administration of Taxation and the State Development Planning Commission and other five ministries and commissions jointly issued the “Supplementary Circular on Policy Issues Related to Cotton Sales” (Ji Dian [2000] No. 33) stipulates that the cotton business inventories of cotton by 13% of the discount rate Calculate the amount of input tax deduction, in order to unify, standardize the July 31, 1999 cotton stockpile value-added tax input tax calculation method, now on the specific operation is clear as follows: First, input tax replenishment range April 2000 un-stocked July 31, 1999 before the acquisition, and according to 10% of the VAT input VAT stock of cotton. Second, make up the input tax calculation method