收藏！增值税进项税额转出知识贴来啦~
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01
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问：什么情况进项税额不得从销项税额中抵扣?
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02
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问：什么是增值税扣税凭证?
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03
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问：进项税额转出如何申报?
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04
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问：无法划分不得抵扣的进项税额如何处理？
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05
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问：进项转出，加计抵减额怎么处理?
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政策依据：
《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号 )
《国家税务总局关于增值税 消费税与附加税费申报表整合有关事项的公告》(国家税务总局公告2021年第20号)
《财政部 税务总局 海关总署关于深化增值税改革有关政策的公告》(财政部 税务总局 海关总署公告2019年第39号)
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来源：纳税服务和宣传中心
编发：纳税服务和宣传中心
责编：晨阳
编审：塔娜
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