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国家税务总局规定,自2003年3月1日起,通过防伪税控系统开具的增值税专用发票必须在90日内到税务机关认证,并做到当月认证当月抵扣,否则不予抵扣进项税额。有些纳税人或为了避免零负申报,或因为对政策理解有偏差,时有违反“当月认证当月抵扣”规定的行为。几位企业的会计因当月认证未抵扣,给企业造成无法弥补的损失,竟至于捶胸顿足。他们无一例外地到国税局找科长、找局长,要求给予“通融”,想办法弥
The State Administration of Taxation stipulates that since March 1, 2003, the special VAT invoice issued through the anti-counterfeiting tax control system must be verified by the tax authorities within 90 days and the month of certification of the current month shall be deducted, otherwise, the input tax will not be deducted . Some taxpayers may violate the provision of “Deductions from the current month of certification” in order to avoid a zero-negative declaration or because of a deviation from understanding of the policy. Several companies account for the month did not deductible certification, causing irreparable damage to the business, but actually as a joke. They invariably go to the IRS to find chiefs, find the director, and ask for “accommodation” and seek solutions