【正文】 ..........................................................................57 180 天視同銷售問題 ..............................................................57 ................................................................................................58 十、增值稅納稅地點(diǎn) ....................................................................................................58 ...............................................................................................................58 ...........................................................................................................59 ...............................................................................................................59 、分支機(jī)構(gòu)增值稅納稅地點(diǎn)問題 ..............................................................59 ............................................59 .............................................................59 .......................60 第二部分 增值稅管理 ....................................................................................................61 十一、小規(guī)模納稅人管理 .............................................................................................61 ..........................................................................................61 ..............................................................................................61 ....................61 ........62 ...............................................................................63 十二、一般納稅人管理 ................................................................................................63 ..........................................................................................63 增值稅 基礎(chǔ)知識問答庫 （ 20xx 年 5 月） 清遠(yuǎn)市國家稅務(wù)局 稅政管理科 編制 6 8 人以上的工業(yè)小規(guī)模納稅人認(rèn)定一般納稅人的規(guī)定 ................64 ....................64 ......................................64 .................................................64 ................................................................65 .................................................66 .........................................................66 ........................................................................66 ...................................................................................67 、資料 ..........................................68 ...............................................................................70 ...........................70 ................................................................71 ..........................................72 ..................................72 .....................................................74 十三、關(guān)于增值稅專用發(fā)票使用 ..................................................................................74 ..................................................................................................74 ..................................................................................................75 ..........................................................................................75 .....................................................................................................76 ..............................................................................................76 .......................................................................................76 ...............................................................................77 ...............................................................................78 增值稅 基礎(chǔ)知識問答庫 （ 20xx 年 5 月） 清遠(yuǎn)市國家稅務(wù)局 稅政管理科 編制 7 ........................................................................79 ...............................................................................79 ...............................................................................80 ..............................................................................................80 十四、關(guān)于代開增值稅專用發(fā)票 ..................................................................................80 ....................................................................80 ....................................................................81 .....................................................81 、銷貨退回或銷售折讓、退票處理 ...............................81 、申報(bào)抵扣期限 .........................................................82 .....................................................82 十五、關(guān)于增值稅專用發(fā)票若干管理 ..........................................................................83 ................................................................83 ...............................83 ...............................................................................83 、銷售折讓以及原藍(lán)字專用發(fā)票填開錯(cuò)誤處理 ...........................84 ....................................................................85 、填開管理等有 關(guān)問題 ..............................................86 ...........................................................................86 ......................................87 于虛開增值稅專用發(fā)票和構(gòu)成虛開增值稅專用發(fā)票罪的定義和處罰 ............87 、抵扣稅款的其他發(fā)票的定義和處罰 ....................89 ......................................90 ..............................................90 ......................................91 增值稅 基礎(chǔ)知識問答庫 （ 20xx 年 5 月） 清遠(yuǎn)市國家稅務(wù)局 稅政管理科 編制 8 、虛開增值稅專用發(fā)票征補(bǔ)稅款問題 ..............................................92 、丟失增值稅專用發(fā)票的處理 .............................................................92 ........93 十六、 增值稅起征點(diǎn) ....................................................................................................93 ..............................................................................................93 ..................................94 十七、其它 ...................................................................................................................94 .........................................................