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《关于在部分行业试行农产品增值税进项税额核定扣除办法的通知》规定对于购进的农产品增值税采用核定方式确定可抵扣进行税额,这很好的解决了之前纳税人“增值税倒挂”和“高征低扣”等税制的弊端,但不可否认,农产品增值税进项税额核定扣除方法仍然存在着一些问题。本文针对农产品增值税进项税额进行了核定扣除方法的分析,希望可以引起相关部门的关注。
“In some industries pilot value-added tax on agricultural products trial tax deduction notice” provides for the purchase of agricultural products value-added tax approved way to determine the tax deduction can be a good solution to the previous taxpayer However, it is undeniable that there are still some problems in the verification and deduction of input VAT of agricultural products. In this paper, an analysis of the deduction method of the deduction for input tax of agricultural products value added tax is hoped that it will arouse the concern of relevant departments.