Normal VAT payers doing old and waste materials business have the right to require deduction of input tax calculated on the money amount for purchase indicated in the purchase document .

 
  • 40從事廢舊物資經(jīng)營(yíng)的增值稅一般納稅人收購廢舊物資,有按收購憑證上注明的收購金額計算進(jìn)項稅額予以扣除的權利。
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