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问题
进项税额无需转出是什么意思
释义
法律主观:
以下情况进项税额不需要转出:市场发生变化导致资产评估减值;一般纳税人转为小规模纳税人其存货不作进项税转出;增值税视同销售;境外供应商退还或返还资金;收取各种赔偿款;购货方退货开具红字专用发票;自然灾害损失;农村电网维护费;正常合理的采购损耗;交通意外货物毁损。
法律客观:
《关于增值税若干政策的通知》(财税[2005]165号)第六条 一般纳税人注销或被取消辅导期一般纳税人资格,转为小规模纳税人时,其存货不作进项税额转出处理,其留抵税额也不予以退税。
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更新时间:2026/6/13 7:46:07