公司注销时留抵税额怎么处理-公司经营相关法律援助-法律咨询免费平台-国际律师联盟

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问题	公司注销时留抵税额怎么处理
释义	法律主观：根据《财政部国家税务总局关于增值税若干政策的通知》（财税（2005）165号）第六条规定，一般纳税人在指导期内注销或取消一般纳税人资格，转为小规模纳税人时，其存货不转出进项税，其留抵税额不退税。因此，公司注销时留抵的增值税进项税不予退税。
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