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1、问:视同销售的各种情况下能否开具增值税专用发票?答:对比《中华人民共和国增值税暂行条例实施细则》(财法[1993]38号)第四奈与《增值税专用发票使用规定》(国税发[1993]150号)第四条有关规定之后可以发现,视同销售的情况中只有将货物用于非应税项目、将货物用于集体福利或个人消费、将货物无偿赠送他人三种情况不允许开增值税专用发票,其他情况下都是可以开的。对于捐赠,如果受赠人是一般纳税人的,也可以开具增值税专用发票。具体可见《国家税务总局关于增值税若干征收问题的通知》(国税发[1994]122号):一般纳税人将货物无偿赠送给他
1. Q: Is it possible to issue VAT invoices under all circumstances deemed to be sales? A: Compared with the “Fourth Pledge for the Implementation Rules of the Provisional Regulations of the People’s Republic of China on Value-added Tax” (Cai Fa [1993] No. 38) (Guo Shui Fa [1993] No. 150) Article IV of the Provisional Rules for the Use of Dedicated Invoices, it can be found that for the deemed sale only the goods are used for non-taxable items, the goods are used for collective welfare or personal consumption, and Gratuitous gifts of goods to others in three cases not allowed to open value-added tax invoices, in other cases are open. For donations, if the recipient is a general taxpayer, you can also issue a VAT invoice. See the Notice of the State Administration of Taxation on Some Issues Concerning the Collection of Value Added Tax (Guo Shui Fa [1994] No. 122): Taxpayers generally donate goods to him