為進一步明晰納稅(shui)(shui)人權(quan)利和義(yi)務(wu)(wu)，國家(jia)稅(shui)(shui)務(wu)(wu)總(zong)局(ju)在近日下(xia)(xia)發(fa)的《》（國家(jia)稅(shui)(shui)務(wu)(wu)總(zong)局(ju)公(gong)(gong)告2020年第(di)9號，以下(xia)(xia)簡稱(cheng)“9號公(gong)(gong)告”）中(zhong)明確，一般(ban)納稅(shui)(shui)人可以在增值稅(shui)(shui)免稅(shui)(shui)、減(jian)稅(shui)(shui)項目執(zhi)行期限內(nei)，按照納稅(shui)(shui)申報期選擇實際(ji)享受該項增值稅(shui)(shui)免稅(shui)(shui)、減(jian)稅(shui)(shui)政策的起始時(shi)間。

　　“9號公告”配套(tao)解讀(du)進一(yi)步(bu)明確，在某(mou)項增(zeng)值稅(shui)(shui)(shui)減(jian)(jian)免稅(shui)(shui)(shui)政策(ce)出臺后，一(yi)般納稅(shui)(shui)(shui)人(ren)(ren)可以在該項政策(ce)執(zhi)行期(qi)限內，按照(zhao)納稅(shui)(shui)(shui)申報期(qi)選(xuan)擇開始享(xiang)受這項減(jian)(jian)免稅(shui)(shui)(shui)政策(ce)的(de)時間。在一(yi)般納稅(shui)(shui)(shui)人(ren)(ren)實際享(xiang)受某(mou)項服務、不動產或無形資產相關(guan)減(jian)(jian)免增(zeng)值稅(shui)(shui)(shui)政策(ce)后，選(xuan)擇放棄其減(jian)(jian)免稅(shui)(shui)(shui)權的(de)，與銷售貨(huo)物放棄減(jian)(jian)免稅(shui)(shui)(shui)權一(yi)樣，均應(ying)以書面形式提(ti)交放棄免（減(jian)(jian)）稅(shui)(shui)(shui)權聲明，報主管(guan)稅(shui)(shui)(shui)務機關(guan)備案(an)。需要(yao)特(te)別提(ti)醒注意(yi)的(de)是，上述規(gui)定適用于增(zeng)值稅(shui)(shui)(shui)一(yi)般納稅(shui)(shui)(shui)人(ren)(ren)。