进项税额转出是当期还是属期-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	进项税额转出是当期还是属期
释义	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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