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本文就“营改增”后交通运输车辆不得抵扣的进项税事项进行系统归纳和梳理总结,以供“营改增”交通运输企业参考和借鉴,具体操作还需结合各地有关税收政策和具体事宜视情处理。
This article summarizes the input tax items that the transportation vehicles can not deductible after the phrase “change by battalion”, and reviews and summarizes the input tax items for the “battalion to VAT” transport enterprises. The specific operation needs to be combined with the relevant Tax policy and specific issues should be dealt with as appropriate.