中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900067468
国税发〔2009〕10号

Reply on the Deduction of Input Tax for Losses of Current Assets Caused by Asset Appraisal Impairment in Enterprise Restructuring

国家税务总局关于企业改制中资产评估减值发生的流动资产损失进项税额抵扣问题的批复

Issuer
Date
2002-12-20
Instrument
reply
Cited by
0
This document clarifies that the definition of abnormal losses for input tax deduction purposes is amended to refer specifically to losses due to poor management resulting in theft, loss, or spoilage, as per the revised VAT implementation rules.
Full text · 原文 171 字
根据《国家税务总局关于修改若干增值税规范性文件引用法规规章条款依据的通知》(国税发〔2009〕10号),本文中“《中华人民共和国增值税暂行条例实施细则》第二十一条规定:‘非正常损失是指生产、经营过程中正常损耗外的损失’”修改为“《中华人民共和国增值税暂行条例实施细则》第二十四条规定,非正常损失是指因管理不善造成被盗、丢失、霉烂变质的损失。”