| 浅议增值税专用发票涉税问题 |
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| 引用本文： | 任俊玲. 浅议增值税专用发票涉税问题[J]. 四川建材, 2013, 0(4): 224-225,227 |
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| 作者姓名： | 任俊玲 |
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| 作者单位： | 成都华气厚普机电设备股份有限公司 |
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| 摘 要： | 增值税专用发票已经成为了我们工作的一部分,本文在介绍增值税和增值税专用发票的基础上,阐述了专用发票在认证期限认证抵扣情况下的涉税账务处理以及未在认证期限认证抵扣的涉税处理,并分析了未在认证期限认证抵扣会给公司带来的影响。
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| 关 键 词： | 增值税专用发票 进项税 认证 抵扣 涉税 |
Discussion An VAT Invoices Concerning Tax Issues |
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| REN Junling. Discussion An VAT Invoices Concerning Tax Issues[J]. Sichuan Building Materials, 2013, 0(4): 224-225,227 |
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| Authors: | REN Junling |
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| Affiliation: | REN Junling(Chengdu Hua Qi heavy general mechanical and electrical equipment company limited,Chengdu 610100,China) |
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| Abstract: | VAT invoices have become part of our work,VAT and VAT invoices presented in this article on the basis of invoices set out in the certification period certified cases of tax deduction account processing,and not during the certification period certified tax deduction,and not during the certification period certified offset effect will bring to the company. |
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| Keywords: | VAT invoice Purchase duty Certification Deduction Tax-related |
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