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为了加强增值税的征收管理,保障国家税款及时、足额入库,国家税务总局国税发[1995]015号文件,明确规定了增值税一般纳税人购进货物或应税劳务的进项税额申报抵扣时间,即工业生产企业购进货物(包括外购货物所支付的运输费用),必须在购进的货物验收入库后,才能申报抵扣进项税额;商业企业购进货物(包括外购货物所支付的运输费用)必须在
In order to strengthen the management of the collection and levying of value-added tax and guarantee the timely and full storage of state taxes, the State Administration of Taxation Guo Shui Fa [1995] No. 015 Document clearly stipulates that the general VAT payer should declare the input tax of goods or taxable services Deductible time, that is, industrial enterprises purchasing goods (including the cost of transportation of purchased goods), must be purchased after the acceptance of goods storage, to declare the amount of input tax deductions; commercial enterprises to purchase goods (including outsourcing The shipping fee paid for the goods must be at