中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900067831

Reply of the State Administration of Taxation on the Treatment of VAT Retained Tax Credits after Enterprise Bankruptcy, Closure, Dissolution, or Cessation of Business

国家税务总局关于企业破产、倒闭、解散、停业后增值税留抵税额处理问题的批复

Issuer
Date
1998-07-16
Instrument
reply
Cited by
0
This document clarifies that for enterprises that have cancelled their tax registration due to bankruptcy, closure, dissolution, or cessation of business, the tax authorities will no longer refund the uncredited input tax or retained tax credits.
Full text · 原文 207 字
北京市国家税务局:<br> 你局《关于增值税留抵税款处理问题的请示》(京国税-【1998 】298号)收悉,现批复如下:<br> 对因破产、倒闭、解散、停业而注销税务登记的企业,其原有的留抵税额的处理问题,《国家税务总局关于印发 的通知》(国税函发【1995】288号)已明确法规:纳税人破产、倒闭、解散、停业后,其期初存货中尚未抵扣的已征税款,以及征税后出现的进项税额大于销项税额后不足抵扣部分(即留抵税额),税务机关不再退税。