中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900067948

Notice of the State Administration of Taxation on Strengthening the Management of Tax Deduction Using Special Payment Certificates for VAT on Imported Goods

国家税务总局关于加强进口环节增值税专用缴款书抵扣税款管理的通知

Issuer
Date
1996-02-14
Instrument
notice
Cited by
0
This notice addresses inconsistencies in tax deduction practices using customs-levied VAT special payment certificates, specifying that only the entity holding the original certificate may deduct tax, and requiring supporting documents for authorized importers.
Full text · 原文 218 字
据了解,各地在以海关代征增值税专用缴款书(进口完税凭证)为凭据进行税款抵扣时问题较多,执行不统一。为加强管理、现规定如下:<br> 一、对海关代征进口环节增值税开据的增值税专用缴款书上标明有两个单位名称,即既有代理进口单位名称,又有委托进口单位名称的,只准予其中取得专用缴款书原件的一个单位抵扣税款。<br> 二、申报抵扣税款的委托进口单位,必须提供相应的海关代征增值税专用缴款书原件、委托代理合同及付款凭证,否则,不予抵扣进项税款。<br> 税费征管,增值税