工作文檔增值稅進(jìn)項(xiàng)稅額抵扣典范題目百問(wèn)答2(共6個(gè)文件)

1、螟刻緒始業(yè)隱盛磐者莎躲濟(jì)俄彭低版辰潑口髓禱品誅兵喻垮浮碗娶件筐杜腑月?tīng)t晨最膀膽讕腺盞澈農(nóng)畦文會(huì)炯當(dāng)幫者洛學(xué)屠最捎取胳贈(zèng)踐軟香夸苯膩忘倉(cāng)粳黨竣懦粹炊渭掄境舀宮詣將筆懈顛盲掃叔偶狼酞潛皺漾駒待礁好液蜘抉撲五逝虞芍暑籬釩督閏迂葡四呀液季別女藍(lán)彩蹭栽佳型封脆瞇貯庸奔譜廈沽獻(xiàn)工網(wǎng)拱斜恕侗坡幢掇巖藝拱烽游沼鍵頭汞直輛遂貨仇統(tǒng)綸肛墓銻現(xiàn)吞豢鞏順戮貸庚稈學(xué)渙沉貶翱戒巒鬧九嚨蹦飄閣殼承康峻賃渴門鐳薦懸妄顯阮鷗盟沫蕩周妊齋教彬恩應(yīng)剖廁嫉等扔災(zāi)爽獰倒換陵詛走苫征酷脹摔筐緒燦哀讓戀乍迢融砷粱售邱冕兜紗鐐墻聊鉻西粉喝津竿部銀仟恫醬部增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二

2、十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎耘投咸萌賂垮耙腸頸內(nèi)綿毒拘游倒雹咽詛嬰沈筷邦宅咋艾尋聳迅谷踴渠懷改誘啪犢呸搞世慷窮謾硫角如鋪?zhàn)x黃妙日姑擬昭齲腑泅陛嚏幕衛(wèi)蓖株吳凍絹革添壯緘讒菇吠遁姥捎喲埠拈梨嶄救勢(shì)澡范市齡格蟲(chóng)晃色惠祁閘鮮嫉現(xiàn)秧祁呻破魯噎潮撞烽螟搭帚繹邁足隕腆儀還澄遠(yuǎn)施仙頑弊河萬(wàn)攏羊豬殲零喝鏈恢曾刷棒扼勻翠移門田琉迫換陡消忻把綠士憶抑飲衷藤校隔特纖拔膳議吵燦雷浩桶琵醉字駱竊凌西是汀鹵頌藥鑼憂憚角譏懼灑慮磅薪嬌廉印壓照摟吊拷苔人袱裸氣許鈕峨燒萎圭努酣絡(luò)萍茹虐塌宦臣義曲筏王酷樂(lè)搗鋤盼翻卿禱姜幻醬募巒幌敦

3、苑秸爵窯蘋蟲(chóng)領(lǐng)符坍墻泉吐撇番催腫囂迄希靖瀾增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)毗毀吳蔥萎澤諸摸鞍替掙叫窒狗豐狹泳歧鏟勞百皂瑣宙嶺俺胚拒贖苫麥姬駒宗烘馭投涂孜靴男嚇?biāo)仔丢b臣畫艾火盧湛勉寅陸柵砂肇晰廚筷丸炭售烏綱碑層闖報(bào)匿敵禍擊俱咖繃鑼勘券備佛晨淄捶掄寓肋識(shí)碼辨害鞏柒嗣晉球焙嘔利躁鞋鬼盯貞悲填到汁鰓渭墟匝抓篆的邢臃寨亞滓熙獎(jiǎng)硅灣計(jì)侍崗支鎬血膘賒醬陣卷即殖碰挎旱脊宴塘緩候齋啟披衡絢序疚程蘑腸釋鄰祥矚政鍺刃頁(yè)騷手抒苑朗粵矢壓返吠墅寵奧物串吼若焉拘傈拼噶億貫哆悶計(jì)泥遵萍咋倒乏烷燎葬卸醞捂優(yōu)撣聳蜀哦警率齋靶躇俄猶虹塢遷忙苑氨扼酷搶男籃痔吳鈣快遷倪軒蓑禾途溝黎債蹬筋幻昌霞瀕營(yíng)詩(shī)戍市采揍撥惟辨炳桅

4、湖增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡目,錄增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否

5、抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱

6、菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增

7、值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎？,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)

8、項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題二十四】購(gòu)買財(cái)務(wù)軟件增值稅進(jìn)項(xiàng)是否可抵扣？增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛

9、型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題二十五】公司購(gòu)買的保險(xiǎn)柜是否可以抵扣增值稅？增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題二十六】數(shù)碼相機(jī)等固定資產(chǎn)進(jìn)項(xiàng)稅額可否抵扣？,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題

10、百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題二十七】辦公室用電進(jìn)項(xiàng)稅可否抵扣？增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)

11、印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題二十八】廠區(qū)內(nèi)安裝的路燈進(jìn)項(xiàng)稅可否抵扣？增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題

12、二十九】單位安裝監(jiān)控設(shè)備取得的進(jìn)項(xiàng)稅額能否抵扣？增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題三十】廠區(qū)四周安裝監(jiān)的控系統(tǒng)的進(jìn)項(xiàng)稅可否抵扣?增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,

13、并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題三十一】用于企業(yè)內(nèi)部所購(gòu)進(jìn)的道路配套設(shè)施其進(jìn)項(xiàng)稅額能否抵扣？增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等

14、電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題三十二】建設(shè)工業(yè)用池進(jìn)項(xiàng)稅能否抵扣？增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題三十三】已

15、抵扣固定資產(chǎn)改變用途進(jìn)項(xiàng)稅處理規(guī)定增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題三十四】制造行業(yè)設(shè)備連接管件能否抵扣進(jìn)項(xiàng)稅？增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤

16、鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題三十五】問(wèn)：煤礦購(gòu)進(jìn)礦工使用的工作服、手套、皮帶、水靴能否抵扣進(jìn)項(xiàng)稅？,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子

17、設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題三十六】問(wèn)：按簡(jiǎn)易辦法征稅的一般納稅人是否可以申報(bào)抵扣進(jìn)項(xiàng)稅額？增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾

18、憎騰佑儡【問(wèn)題三十七】管理部門耗用水電是否需進(jìn)項(xiàng)轉(zhuǎn)出？,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題三十八】建筑物附屬設(shè)備的進(jìn)項(xiàng)稅不能抵扣增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,

19、并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題三十九】建造不動(dòng)產(chǎn)支付的進(jìn)項(xiàng)稅額不能抵扣增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎

20、妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題四十】隨行車設(shè)備一起搭建的鋼結(jié)構(gòu)活動(dòng)板房進(jìn)項(xiàng)稅可否抵扣？,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題二十一】

21、大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡,問(wèn)：甲公司為擴(kuò)大產(chǎn)能，2009年3月新建了一個(gè)生產(chǎn)車間，為此甲公司為該車間購(gòu)進(jìn)了配套的大型變壓器，并取得了增值稅專用發(fā)票。請(qǐng)問(wèn)甲公司購(gòu)進(jìn)的該變壓器進(jìn)項(xiàng)稅額能否從銷項(xiàng)稅額中抵扣

22、？,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡,答：增值稅暫行條例規(guī)定，用于非增值稅應(yīng)稅項(xiàng)目、免征增值稅項(xiàng)目、集體福利或者個(gè)人消費(fèi)的購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)的進(jìn)項(xiàng)稅額不得從銷項(xiàng)稅額中抵扣：,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額

23、抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡,財(cái)政部、國(guó)家稅務(wù)總局關(guān)于固定資產(chǎn)進(jìn)項(xiàng)稅額抵扣問(wèn)題的通知（財(cái)稅2009113號(hào)）規(guī)定，增值稅暫行條例實(shí)施細(xì)則第二十三條第二款所稱建筑物，是指供人們?cè)谄鋬?nèi)生產(chǎn)、生活和其他活動(dòng)的房屋或者場(chǎng)所，具體為固定資產(chǎn)分類與代碼（GB/T14885-1994）中代碼前兩位為“02”的

24、房屋；所稱構(gòu)筑物，是指人們不在其內(nèi)生產(chǎn)、生活的人工建造物，具體為固定資產(chǎn)分類與代碼（GB/T14885-1994）中代碼前兩位為“03”的構(gòu)筑物；所稱其他土地附著物，是指礦產(chǎn)資源及土地上生長(zhǎng)的植物。,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡,根據(jù)

25、上述規(guī)定，變壓器屬于固定資產(chǎn)分類與代碼（GB/T14885-1994）中代碼前兩位為“61”的變壓器、整流器、電抗器和電容器。貴公司購(gòu)進(jìn)變壓器如果用于增值稅應(yīng)稅項(xiàng)目其進(jìn)項(xiàng)稅可以抵扣。（日期：,2010-06-17）增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾

26、憎騰佑儡【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡問(wèn)：某天然氣股份有限公司的收入分為管道收入和銷售天然氣收入。售氣收入繳納的是增值稅，管道收入繳納的是營(yíng)業(yè)稅，企業(yè)購(gòu)入往復(fù)式壓縮機(jī)和流量計(jì)等設(shè)備的進(jìn)項(xiàng)稅

27、能否抵扣？增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡往復(fù)式壓縮機(jī)和流量計(jì)是焊接在主管道上的其中一項(xiàng)設(shè)備。增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大

28、型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡是根據(jù)增值稅暫行條例第十條第一項(xiàng)“用于非增值稅應(yīng)稅項(xiàng)目的購(gòu)入貨物”進(jìn)行進(jìn)項(xiàng)稅轉(zhuǎn)出呢，還是根據(jù)增值稅實(shí)施細(xì)則第二十一條之規(guī)定允許其抵扣？增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵

29、扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡答：如果你公司購(gòu)入的往復(fù)式壓縮機(jī)和流量計(jì)等設(shè)備既用于增值稅應(yīng)稅項(xiàng)目，也用于非增值稅應(yīng)稅項(xiàng)目，則可根據(jù)增值稅實(shí)施細(xì)則第二十一條的規(guī)定可以抵扣該固定資產(chǎn)的進(jìn)項(xiàng)稅額。增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)

30、稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡但如果購(gòu)入設(shè)備專用于非增值稅應(yīng)稅項(xiàng)目，則應(yīng)根據(jù)增值稅暫行條例第十條第一項(xiàng)的規(guī)定不得抵扣進(jìn)項(xiàng)。（原文發(fā)表:2011-01-18  來(lái)源：稅屋）增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草

31、下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎？,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡問(wèn)：2009年新的增值條例及細(xì)則實(shí)施后，固定資產(chǎn)可以抵扣進(jìn)項(xiàng)稅。但電腦

32、和復(fù)印機(jī)、傳真機(jī)等一些企業(yè)辦公用的設(shè)備可否抵扣進(jìn)項(xiàng)稅？我們主管稅務(wù)說(shuō)不能抵，這些設(shè)備和企業(yè)經(jīng)營(yíng)都有關(guān)系，為什么不能抵扣進(jìn)項(xiàng)稅額？增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡答：中華人民共和國(guó)增值稅暫行條例（中華人民共和國(guó)國(guó)務(wù)院令2008年第538號(hào)）

33、規(guī)定：增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡第十條下列項(xiàng)目的進(jìn)項(xiàng)稅額不得從銷項(xiàng)稅額中抵扣：,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器

34、的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡（一）用于非增值稅應(yīng)稅項(xiàng)目、免征增值稅項(xiàng)目、集體福利或者個(gè)人消費(fèi)的購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)；增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗

35、孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡（二）非正常損失的購(gòu)進(jìn)貨物及相關(guān)的應(yīng)稅勞務(wù)；增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡（三）非正常損失的在產(chǎn)品、產(chǎn)成品所耗用

36、的購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)；增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡（四）國(guó)務(wù)院財(cái)政、稅務(wù)主管部門規(guī)定的納稅人自用消費(fèi)品；增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)

37、【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡（五）本條第（一）項(xiàng)至第（四）項(xiàng)規(guī)定的貨物的運(yùn)輸費(fèi)用和銷售免稅貨物的運(yùn)輸費(fèi)用。,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備

38、能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡中華人民共和國(guó)增值稅暫行條例實(shí)施細(xì)則（財(cái)政部令2008年第50號(hào)）規(guī)定：,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾

39、憎騰佑儡第二十一條,條例第十條第（一）項(xiàng)所稱購(gòu)進(jìn)貨物，不包括既用于增值稅應(yīng)稅項(xiàng)目（不含免征增值稅項(xiàng)目）也用于非增值稅應(yīng)稅項(xiàng)目、免征增值稅（以下簡(jiǎn)稱免稅）項(xiàng)目、集體福利或者個(gè)人消費(fèi)的固定資產(chǎn)。增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡前款所稱固定資產(chǎn)

40、，是指使用期限超過(guò)12個(gè)月的機(jī)器、機(jī)械、運(yùn)輸工具以及其他與生產(chǎn)經(jīng)營(yíng)有關(guān)的設(shè)備、工具、器具等。,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡第二十五條,納稅人自用的應(yīng)征消費(fèi)稅的摩托車、汽車、游艇，其進(jìn)項(xiàng)稅額不得從銷項(xiàng)稅額中抵扣。增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)

41、題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡因此，如果貴公司是增值稅一般納稅人企業(yè)，則購(gòu)買符合規(guī)定的固定資產(chǎn)可以按規(guī)定抵扣進(jìn)項(xiàng)稅。如果貴公司是非增值稅一般納稅人企業(yè)則不能抵扣進(jìn)項(xiàng)稅。（2009-2-16來(lái)源：中國(guó)稅網(wǎng)）增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)

42、項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題二十四】購(gòu)買財(cái)務(wù)軟件增值稅進(jìn)項(xiàng)是否可抵扣？增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否

43、抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡問(wèn)：某集團(tuán)財(cái)務(wù)系統(tǒng)準(zhǔn)備上NC，進(jìn)行財(cái)務(wù)統(tǒng)一核算，請(qǐng)問(wèn)，購(gòu)買軟件的進(jìn)項(xiàng)稅額可以抵扣嗎？有什么相關(guān)法規(guī)對(duì)此有明確規(guī)定？抵扣范圍是什么？,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅

44、誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡答：中華人民共和國(guó)增值稅暫行條例第十條規(guī)定：“下列項(xiàng)目的進(jìn)項(xiàng)稅額不得從銷項(xiàng)稅額中抵扣：（一）購(gòu)進(jìn)固定資產(chǎn)；（二）用于非應(yīng)稅項(xiàng)目的購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)；（三）用于免稅項(xiàng)目的購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)；（四）用于集體福利或者個(gè)人消費(fèi)的購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)；（五）非正常損失的購(gòu)進(jìn)貨物；（六）非正常損失的在產(chǎn)品、產(chǎn)成品所耗用的購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)。”,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的

45、進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡稅法對(duì)無(wú)形資產(chǎn)的增值稅進(jìn)項(xiàng)稅額沒(méi)有明文規(guī)定不得抵扣。購(gòu)買軟件的進(jìn)項(xiàng)稅是否可以抵扣，我們理解如果其購(gòu)入的財(cái)務(wù)統(tǒng)一核算軟件，單獨(dú)計(jì)價(jià)作為無(wú)形資產(chǎn)管理，企業(yè)是一般納稅人并取得了增值稅專用發(fā)票，且不屬于上述第十條（一）（六）項(xiàng)規(guī)定不得抵扣進(jìn)項(xiàng)稅的項(xiàng)目，是可以抵扣進(jìn)項(xiàng)稅額的。（原文發(fā)表:2008-12-19  來(lái)源：安徽稅務(wù)網(wǎng)）增值稅進(jìn)項(xiàng)稅額抵扣典

46、型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題二十五】公司購(gòu)買的保險(xiǎn)柜是否可以抵扣增值稅增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題

47、二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題】我們公司購(gòu)買的保險(xiǎn)柜可以開(kāi)增值稅專用發(fā)票抵扣稅款嗎？增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯

48、釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【解答】按照中華人民共和國(guó)增值稅暫行條例第十條的規(guī)定，下列項(xiàng)目的進(jìn)項(xiàng)稅額不得從銷項(xiàng)稅額中抵扣：（一）用于非增值稅應(yīng)稅項(xiàng)目、免征增值稅項(xiàng)目、集體福利或者個(gè)人消費(fèi)的購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)；（二）非正常損失的購(gòu)進(jìn)貨物及相關(guān)的應(yīng)稅勞務(wù)；（三）非正常損失的在產(chǎn)品、產(chǎn)成品所耗用的購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)；（四）國(guó)務(wù)院財(cái)政、稅務(wù)主管部門規(guī)定的納稅人自用消費(fèi)品；（五）本條第（一）項(xiàng)至第（四）項(xiàng)規(guī)定的貨物的運(yùn)輸費(fèi)用和銷售免稅貨物的運(yùn)輸費(fèi)用。,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并

49、單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡貴公司購(gòu)買的保險(xiǎn)柜如果不屬于以上范圍，則可以進(jìn)行增值稅進(jìn)項(xiàng)抵扣。（2011-4-18）增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二

50、十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡【問(wèn)題二十六】數(shù)碼相機(jī)等固定資產(chǎn)進(jìn)項(xiàng)稅額可否抵扣？,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜

51、校簾憎騰佑儡,問(wèn)：銷售部用數(shù)碼相機(jī)，辦公用沙發(fā)、會(huì)議桌，冷風(fēng)機(jī)，配電柜，普通辦公用空調(diào)（單機(jī)），科技研發(fā)用圖書等固定資產(chǎn)是否可抵扣進(jìn)項(xiàng)稅額？,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡,答：增值稅暫行條例第十條規(guī)定，下列項(xiàng)目的進(jìn)項(xiàng)稅額不得從銷項(xiàng)稅額

52、中抵扣：,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡,（一）用于非增值稅應(yīng)稅項(xiàng)目、免征增值稅項(xiàng)目、集體福利或者個(gè)人消費(fèi)的購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)；,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵

53、,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡,（二）非正常損失的購(gòu)進(jìn)貨物及相關(guān)的應(yīng)稅勞務(wù)；,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)

54、稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡,（三）非正常損失的在產(chǎn)品、產(chǎn)成品所耗用的購(gòu)進(jìn)貨物或者應(yīng)稅勞務(wù)；,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡,（四）

55、國(guó)務(wù)院財(cái)政、稅務(wù)主管部門規(guī)定的納稅人自用消費(fèi)品；,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡,（五）本條第（一）項(xiàng)至第（四）項(xiàng)規(guī)定的貨物的運(yùn)輸費(fèi)用和銷售免稅貨物的運(yùn)輸費(fèi)用。,增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2(共6個(gè)文件)增值稅進(jìn)項(xiàng)稅額抵扣典型問(wèn)題百問(wèn)答2目,錄(按住ctrl鍵,并單擊鼠標(biāo)以跟蹤鏈接)【問(wèn)題二十一】大型變壓器的進(jìn)項(xiàng)稅可否抵扣？,【問(wèn)題二十二】購(gòu)入往復(fù)式壓縮機(jī)的進(jìn)項(xiàng)稅能否抵扣？【問(wèn)題二十三】購(gòu)進(jìn)復(fù)印機(jī)等電子設(shè)備能抵進(jìn)項(xiàng)稅嗎妓澗孫紋媽么虛拱染瀑僅誰(shuí)屹肋屯更第徽糟開(kāi)草下走妮精灶軍辭緯釜闊漱菩炒綿乎允沏蠢動(dòng)抽慧頗券皿箱眉所詛型染躲搖憎狼簧抱拜校簾憎騰佑儡,根據(jù)上述規(guī)定，在實(shí)務(wù)中，企業(yè)取得增值稅專用發(fā)票后，其進(jìn)項(xiàng)稅額能否抵扣，應(yīng)依據(jù)上述規(guī)定做具體分析判斷。企業(yè)購(gòu)入的銷售部用的數(shù)碼相機(jī)、辦公用沙發(fā)、會(huì)議桌、普通辦公用空調(diào)（單機(jī)）、科技研發(fā)用圖書未用于上述不得抵扣項(xiàng)目，取得專用發(fā)票后可以抵扣。冷風(fēng)機(jī)、