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2012年2月7日,财政部、国家税务总局发布《关于增值税税控系统专用设备和技术维护费用抵减增值税税额有关政策的通知》(财税[2012]15号,以下简称《通知》),自2011年12月1日起,增值税纳税人购买增值税税控系统专用设备支付的费用以及缴纳的技术维护费(以下称二项费用)可在增值税应纳税额中全额抵减。为方便理解执行,本文就《通知》有关事项解析如下。
On February 7, 2012, the Ministry of Finance and the State Administration of Taxation issued the “Notice on Relevant Policies on Deducting Value-added Taxes on Special Equipment and Technology Maintenance of Value-added Tax Control System” (Cai Shui [2012] No. 15, hereinafter referred to as the “Notice” ), Since December 1, 2011 onwards, the value added tax taxpayers to purchase VAT system-specific equipment to pay the cost and the technical maintenance fee paid (hereinafter referred to as two fees) can be fully paid in value added tax payable Less. In order to facilitate the understanding of implementation, this article on the “notification” related matters as follows.