根据财政部、国家税务总局关于《技术改造国产设备投资抵免企业所得税暂行办法》和国家税务总局关于《技术改造国产设备投资抵免企业所得税审核管理办法》的规定,企业申请投资抵免时,应附送购置国产设备的增值税专用发票等有效凭证。在贯彻执行中有些地区反映,根据增值税专用发票管理办法的规定,有些国产设备的销售不得开具增值税 According to the provisions of the Interim Measures of the Ministry of Finance and the State Administration of Taxation on the Enterprise Income Tax of Technological Transformation of Domestic Equipment Investment and the State Administration of Taxation on the Measures for the Examination and Approval of Enterprise Income Tax of Technological Transformation of Domestic Equipment Investment, Should be attached to purchase domestic equipment VAT invoices and other valid certificates. Some areas in the implementation of the report reflect the VAT invoices under the management of the provisions of some domestic equipment sales may not be issued value-added tax