国家税务总局关于易货贸易进口环节减征的增值税税款抵扣问题的通知
国税函〔1996〕550号Issued September 17, 1996
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
近接到一些地区和部门就我国与周边国家易货贸易进口环节减征的增值税税款，在下一道环节可否作为进项税金抵扣的询问。经研究，现明确如下：
根据国务院有关文件的精神，按照现行增值税的有关规定，准予从销项税额中抵扣的进项税额，必须是取得合法的增值税扣税凭证上注明的增值税额。因此，对与周边国家易货贸易进口环节减征的增值税税款，不能作为下一道环节的进项税金抵扣。
特此通知，请依照执行。
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