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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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