【正文】 ....................9一、增值稅的納稅人和征稅范圍 ................................................................................9 .................................................................................9 ...........................................................10二、關(guān)于增值稅視同銷售、混合銷售和兼營非應(yīng)稅勞務(wù)行為征稅的若干問題 ..10 .......................................................................10 .......................................10 ...................................................................................15 ...........................................19 .......................................................19 ...........................................20 .......................................................................................20 .........................................................21 .................................22 .................................................................................22 .............................................................25 .........................................................................25三、關(guān)于增值稅適用稅率具體范圍 ..........................................................................26 17%.............................................................................26 13%具體范圍 .........................................................................262 / 130 6%的征收率繳納增值稅范圍 ...............................26 .................................................................28四、增值稅應(yīng)納稅額計(jì)算 ..........................................................................................28 .....................................................................28 .........................................................................28 .....................................................................29五、關(guān)于增值稅計(jì)稅銷售額和價(jià)外費(fèi)用若干問題 ..................................................29 .....................................................................29 .....................................30 .....................................車輛購置稅、牌照 費(fèi)征稅問題 ............................................30？ .........................................................30 .............31 .............................................31 .....................................................................31 .............................................................3車間生產(chǎn)自產(chǎn)自用建筑材料征收增值稅問題 ..32 .............................................................32 .........................................................................3還本銷售方式征收增值稅問題 ..............................................33 .....................................................................33 .....................................................................33 .....................................................................33 .................................................................................34 .................................................................................353 / 130六、關(guān)于增值稅進(jìn)項(xiàng)稅額準(zhǔn)予抵扣若干問題 ..........................................................35 .................................................35 .....................................................35 .................36 .........................................................................36 .........................................................36 .................36 .....................................................................37 .........................................................37 .....................................................37 .................................................................38 .....................................................................................39 .............................................39 .....................39 .....................................................39 .........................................................40 .....................................40 .................................................倒閉、解散、停業(yè)后增值稅留抵稅 額處理問題 .....................41七、運(yùn)輸發(fā)票抵扣問題 ..............................................................................................4158..增值稅一般納稅人運(yùn)輸發(fā)票抵扣進(jìn)項(xiàng)稅額管理 ............................................41 .....................41 .........................................42 .................................................................44 .....................................................................444 / 130 .........................................................44 .............................................................................45 .....................................45 .............................46 .................................................................46 .........................................46 .............................................................46 .............................................46 .....................................................................4超重費(fèi)、到付運(yùn) 費(fèi)和轉(zhuǎn)運(yùn)費(fèi)抵扣問題 ................................47 .............................................................48 .................................................................................48 .........................................................................48 .........................................................49 .....................................................................49 .....................................4購買貨物所支付的郵寄費(fèi)進(jìn)項(xiàng)稅額抵扣問題 ......................................50 .........................................50 .....................................................................................50八、廢舊物資抵扣問題 ..............................................................................................50 .........................................................................50 .................................................51 .....................................................51（廢）料