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一、固定资产增值税抵扣管理工作中存在的问题根据《中华人民共和国增值税暂行条例》第十条规定和《中华人民共和国增值税暂行条例实施细则》第二十一条规定,一般纳税人专用于非增值
I. Issues Concerning the Management of Value Added Tax Deduction on Fixed Assets Pursuant to Article 10 of the Provisional Regulations on Value Added Tax of the People’s Republic of China and Article 21 of the Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax of the People’s Republic of China, the general taxpayer Dedicated to non-value-added