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可從銷項稅額中抵扣進項稅額的發票種類，有哪些?
時間：2018-05-15?
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來源(yuan)：網(wang)絡
根據《財政部(bu)、國家稅(shui)(shui)(shui)(shui)(shui)務總局關于全面(mian)推開營業稅(shui)(shui)(shui)(shui)(shui)改(gai)征增值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)試(shi)點的通知》財稅(shui)(shui)(shui)(shui)(shui)(2016)36號(hao)附件(jian)一《營業稅(shui)(shui)(shui)(shui)(shui)改(gai)征增值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)試(shi)點實(shi)施辦法(fa)》第二十六條規定(ding)，增值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)扣(kou)稅(shui)(shui)(shui)(shui)(shui)憑(ping)(ping)證，是指(zhi)增值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)專用(yong)發票(piao)、海關進口增值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)專用(yong)繳款書(shu)、農(nong)產品(pin)收購發票(piao)、農(nong)產品(pin)銷售發票(piao)和完稅(shui)(shui)(shui)(shui)(shui)憑(ping)(ping)證。
根據《財政部(bu)、稅(shui)(shui)(shui)務(wu)總局(ju)關于租入固(gu)定資產進(jin)(jin)項稅(shui)(shui)(shui)額(e)抵(di)(di)扣(kou)(kou)等增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)政策的(de)(de)(de)(de)通(tong)(tong)(tong)(tong)(tong)知(zhi)》(財稅(shui)(shui)(shui)[2017]90號)文(wen)相關規定，七(qi)、自2018年1月(yue)1日(ri)(ri)起，納(na)稅(shui)(shui)(shui)人(ren)(ren)支(zhi)(zhi)付(fu)(fu)的(de)(de)(de)(de)道路(lu)、橋(qiao)、閘(zha)通(tong)(tong)(tong)(tong)(tong)行(xing)(xing)費(fei)(fei)(fei)(fei)(fei)，按照以(yi)下(xia)規定抵(di)(di)扣(kou)(kou)進(jin)(jin)項稅(shui)(shui)(shui)額(e)： (一)納(na)稅(shui)(shui)(shui)人(ren)(ren)支(zhi)(zhi)付(fu)(fu)的(de)(de)(de)(de)道路(lu)通(tong)(tong)(tong)(tong)(tong)行(xing)(xing)費(fei)(fei)(fei)(fei)(fei)，按照收費(fei)(fei)(fei)(fei)(fei)公(gong)路(lu)通(tong)(tong)(tong)(tong)(tong)行(xing)(xing)費(fei)(fei)(fei)(fei)(fei)增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)電(dian)子(zi)普通(tong)(tong)(tong)(tong)(tong)發(fa)票(piao)(piao)(piao)上注(zhu)明的(de)(de)(de)(de)增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)額(e)抵(di)(di)扣(kou)(kou)進(jin)(jin)項稅(shui)(shui)(shui)額(e)。 2018年1月(yue)1日(ri)(ri)至(zhi)6月(yue)30日(ri)(ri)，納(na)稅(shui)(shui)(shui)人(ren)(ren)支(zhi)(zhi)付(fu)(fu)的(de)(de)(de)(de)高速公(gong)路(lu)通(tong)(tong)(tong)(tong)(tong)行(xing)(xing)費(fei)(fei)(fei)(fei)(fei)，如暫未能取(qu)得(de)收費(fei)(fei)(fei)(fei)(fei)公(gong)路(lu)通(tong)(tong)(tong)(tong)(tong)行(xing)(xing)費(fei)(fei)(fei)(fei)(fei)增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)電(dian)子(zi)普通(tong)(tong)(tong)(tong)(tong)發(fa)票(piao)(piao)(piao)，可(ke)(ke)憑取(qu)得(de)的(de)(de)(de)(de)通(tong)(tong)(tong)(tong)(tong)行(xing)(xing)費(fei)(fei)(fei)(fei)(fei)發(fa)票(piao)(piao)(piao)(不含財政票(piao)(piao)(piao)據，下(xia)同)上注(zhu)明的(de)(de)(de)(de)收費(fei)(fei)(fei)(fei)(fei)金(jin)額(e)計算可(ke)(ke)抵(di)(di)扣(kou)(kou)的(de)(de)(de)(de)進(jin)(jin)項稅(shui)(shui)(shui)額(e)。 2018年1月(yue)1日(ri)(ri)至(zhi)12月(yue)31日(ri)(ri)，納(na)稅(shui)(shui)(shui)人(ren)(ren)支(zhi)(zhi)付(fu)(fu)的(de)(de)(de)(de)一級、二級公(gong)路(lu)通(tong)(tong)(tong)(tong)(tong)行(xing)(xing)費(fei)(fei)(fei)(fei)(fei)，如暫未能取(qu)得(de)收費(fei)(fei)(fei)(fei)(fei)公(gong)路(lu)通(tong)(tong)(tong)(tong)(tong)行(xing)(xing)費(fei)(fei)(fei)(fei)(fei)增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)電(dian)子(zi)普通(tong)(tong)(tong)(tong)(tong)發(fa)票(piao)(piao)(piao)，可(ke)(ke)憑取(qu)得(de)的(de)(de)(de)(de)通(tong)(tong)(tong)(tong)(tong)行(xing)(xing)費(fei)(fei)(fei)(fei)(fei)發(fa)票(piao)(piao)(piao)上注(zhu)明的(de)(de)(de)(de)收費(fei)(fei)(fei)(fei)(fei)金(jin)額(e)計算可(ke)(ke)抵(di)(di)扣(kou)(kou)進(jin)(jin)項稅(shui)(shui)(shui)額(e)。(二)納(na)稅(shui)(shui)(shui)人(ren)(ren)支(zhi)(zhi)付(fu)(fu)的(de)(de)(de)(de)橋(qiao)、閘(zha)通(tong)(tong)(tong)(tong)(tong)行(xing)(xing)費(fei)(fei)(fei)(fei)(fei)，暫憑取(qu)得(de)的(de)(de)(de)(de)通(tong)(tong)(tong)(tong)(tong)行(xing)(xing)費(fei)(fei)(fei)(fei)(fei)發(fa)票(piao)(piao)(piao)上注(zhu)明的(de)(de)(de)(de)收費(fei)(fei)(fei)(fei)(fei)金(jin)額(e)計算可(ke)(ke)抵(di)(di)扣(kou)(kou)的(de)(de)(de)(de)進(jin)(jin)項稅(shui)(shui)(shui)額(e)。