论文部分内容阅读
广西壮族自治区国家税务局《关于停止纳税人抵扣进项税额的上期留抵税额可否在经批准准许抵扣进项税额时给予抵扣的请示》(桂国税报[2000]75号)收悉,现批复如下: 《中华人民共和国增值税暂行条例实施细则》第三十条规定:“一般纳税人有下列情形之一者,应按销售额依照增值税税率计算应纳税额,不得抵扣进项税额,也不得使用增值税专用发票: (一)会计核算不健全,或者不能够提供准确税务资料的; (二)符合一般纳税人条件,但不申请办理一般纳税人认定手续的。”此规定所称的不得抵扣进项税额是指纳税人在停止抵扣进项税额期间发生的全部进项税额,包括在停止抵扣期间取得的进项税额、上期留抵税额以及经批准允许抵扣的期初存货已征税款。
The State Administration of Taxation of Guangxi Zhuang Autonomous Region (the State Tax Bureau of the People’s Republic of China on receipt of the notice on whether to suspend input tax on the amount of input tax deductible by the taxpayers can get a deduction on the approval of the allowance of deductible input tax) (Gui Shui Bao [2000] No. 75) The following is the reply: Article 30 of the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Value-added Tax stipulates: “Generally, a taxpayer shall calculate the amount of tax payable according to the value-added tax rate according to the sales amount in any of the following circumstances and shall not offset the input tax amount, Nor shall they use special invoices for value-added tax: (1) The accounting is not sound or can not provide accurate tax information; (2) The general taxpayer’s conditions are met but the general taxpayer’s confirmation procedures are not applied. ” Of the total amount of input tax is the taxpayer in the period of tax deduction of input tax to occur all the input tax, including the amount of input tax obtained during the period of deductible, the previous tax credit and the initial allowable allowance has been approved tax has been taxed paragraph.