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增值税进项税额在申报抵扣时应提供有关凭证最近,兰化公司303厂204车间的王焕平同志对西固区国税局在办理增值税进项税额的抵扣审批时,要求提供有关凭证的做法提出疑问。现解答如下:根据国家税务总局国税发[1995]015号和[1995]192号文件精神,增值税一般纳税人购进货物或应税劳务,其进项税额申报抵扣的时间和凭证,应按以下规定执行:1、工业生产企业购进货物(包括外购货物所支付的运输费用),必须在购进的货物已经验收入库后,才能申报抵扣进项税额。对货物尚未到达企业或尚未验收入库的,其进项税额不得作为纳税
VAT tax vouchers should be provided in the declaration of the deduction Recently, Lanyang 303 Plant 204 Workshop Wang Huanping IRS tax authorities in the processing of VAT input tax deduction approval, the request to provide evidence of the practice put forward doubt. The answer is as follows: According to the State Administration of Taxation Guo Shui Fa [1995] No. 015 and [1995] No. 192 document, VAT general taxpayers to purchase goods or taxable services, the input tax declaration deductible time and vouchers should be The following provisions shall be implemented: 1. The industrial enterprises purchasing goods (including the transportation expenses paid for the purchased goods) must declare the input tax after the purchased goods have been checked in and put into storage. The goods have not yet arrived at the enterprise or have not yet accepted the storage, the input tax shall not be used as tax