论文部分内容阅读
国家税务总局公告2016年第26号为确保全面推开营改增试点顺利实施,现将若干税收征管问题公告如下:一、餐饮行业增值税一般纳税人购进农业生产者自产农产品,可以使用国税机关监制的农产品收购发票,按照现行规定计算抵扣进项税额。有条件的地区,应积极在餐饮行业推行农产品进项税额核定扣除办法,按照《财政部国家税务总局关于在部分行业试行农产品增值税进项税额核定扣除办法的通知》(财税〔2012〕38号)有关规定计算抵扣进项税额。
Announcement of the State Administration of Taxation No. 26 of 2016 In order to ensure the smooth implementation of the pilot program of camp reform, a number of tax administration issues are hereby announced as follows: I. Value Added Tax (VAT) in the Catering Industry General taxpayers purchasing agricultural products produced by their own producers may use The tax invoices for purchasing agricultural products under the supervision of the state taxation authority shall be used to calculate the deduction of input tax according to the existing provisions. In areas where conditions permit, the method of deducting the input tax on agricultural products shall be actively implemented in the catering industry. In accordance with the Circular of the Ministry of Finance and the State Administration of Taxation on the Verification of Deductions of Input VAT of Agricultural Products in Selected Industries (Cai Shui [2012] No. 38) Calculate the deduction of input tax amount.