留抵抵欠税政策有哪些文件-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	留抵抵欠税政策有哪些文件
释义	《关于增值税一般纳税人用进项留抵税额抵减增值税欠税问题的通知》、《国家税务总局关于增值税一般纳税人将增值税进项留抵税额抵减查补税款欠税问题的批复》、《国家税务总局关于增值税一般纳税人用进项留抵税额抵减增值税欠税问题的通知》等政策文件。法律依据：《中华人民共和国增值税暂行条例》第七条：纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额。
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