【正文】 3 / 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）料銷售管理 .........................................................................52 .................................................525 / 130 .................................................52 .................................................53 .................................................................54 .....................................................................................54 .....................................................................................57九、增值稅納稅義務(wù)時(shí)間和納稅期限 ......................................................................57 .................................................................................57 180 天視同銷售問題 .........................................................57 .............................................................................................58十、增值稅納稅地點(diǎn) ..................................................................................................58 .............................................................................................................58 .........................................................................................................59 .............................................................................................................5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 ...........................................................................636 / 130十二、一般納稅人管理 ..............................................................................................63 .......................................................................................63 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 ...............................................................................6資料 ....................................68 ...........................................................................70 ...................70 ...........................................................7