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为贯彻落实国务院关于简政放权、放管结合、优化服务的要求,现将增值税、消费税部分涉税事项办理问题公告如下:一、自2018年1月1日起,逾期增值税扣税凭证继续抵扣事项由省国税局核准。允许继续抵扣的客观原因类型及报送资料等要求,按照修改后的《国家税务总局关于逾期增值税扣税凭证抵扣问题的公告》(国家税务总局公告2011年第50号)执行。各省国税局应在修改后的国家税务总局公告2011年第50号附件《逾期增值税扣税凭证抵扣管理办法》(以下简称《管理办法》)
In order to implement the requirements of the State Council on simplifying power, releasing administration and optimizing services, we hereby announce the following issues concerning the handling of some tax-related matters concerning value-added tax and consumption tax: 1. From January 1, 2018, overdue VAT vouchers Continue to deduct the matter approved by the Provincial Internal Revenue Service. The objective types of reasons for the continued deductible and the materials for submitting the debit allowance shall be implemented in accordance with the “Notice of the State Administration of Taxation on the Deduction of Overdue Value-added Tax Deductions” (No. 50 of 2011 of the State Administration of Taxation). Provinces IRS should be in the revised State Administration of Taxation Notice No. 50 of 2011 Annex “overdue VAT deduction certificate deduction management approach” (hereinafter referred to as the “Administrative Measures”)