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某水泥生产企业属增值税一般纳税人,主要生产普通硅酸盐水泥,其中生产的325＃水泥产品属资源综合利用产品,根据税法规定免征增值税。税务机关在检查2000年账务时发现,该纳税人5月份将购入200000元的固定资产的安装材料(组件)申报抵扣进项税,造成多抵扣进项税。2000年5月企业实现销售收入200万元,其中免税产品销售收45万元,当月购入材料
A cement manufacturer is a general taxpayer of value added tax, which mainly produces ordinary portland cement. The 325 # cement product produced by it is a comprehensive utilization of resources product and is exempt from value added tax according to the tax law. When examining the 2000 accounts, the tax authorities found that the taxpayer would purchase 200,000 yuan of fixed assets installation materials (components) in May to declare the deductible input tax, resulting in deductible input tax. In May 2000, the company realized a sales income of 2 million yuan, of which sales of tax-exempt products was 450,000 yuan. Materials purchased in that month