防伪税控服务费全额抵扣必须是在当月吗期限是多长？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	防伪税控服务费全额抵扣必须是在当月吗期限是多长？
释义	防伪税控服务费全额抵扣必须是在当月吗期限是多长？没有规定必须在当月，不足抵减的可结转下期继续抵减。《关于增值税税控系统专用设备和技术维护费用抵减增值税税额有关政策的通知》第一条规定，增值税纳税人2011年12月1日）以后初次购买增值税税控系统专用设备支付的费用，可凭购买增值税税控系统专用设备取得的增值税专用发票，在增值税应纳税额中全额抵减，不足抵减的可结转下期继续抵减。还有不懂的吗？该内容由杨振军律师和律说律答共创回答
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