增值税专用发票超期未抵扣怎么办？？-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	增值税专用发票超期未抵扣怎么办？？
释义	增值税专用发票超期未抵扣怎么办？？既然是已经过了抵扣期，且未认证，那么按普通发票入账，也就是说按价税合计全部计入到材料的购入成本中去。另外，这张票属于进项票滞留，这张记账凭证一定要做个记号或说明，免得国税局来查滞留票的时候，一下子就可以找得到的。如果已经将发票联做了账的话，现在凭未认证的抵扣联做如下分录：借：原材料。贷：其他应付款-未抵扣进项税。这样说理解吗？该内容由杨振军律师和律说律答共创回答
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