财政部税务总局关于发布《长期资产进项税额抵扣暂行办法》的公告
财政部 税务总局公告2026年第15号Issued January 30, 2026
Departmental normative documentsRanks below laws and administrative regulations
View the original in the STA policy and regulations library根据《中华人民共和国增值税法》和《中华人民共和国增值税法实施条例》等有关规定,财政部、税务总局制定了《长期资产进项税额抵扣暂行办法》,现予发布,自2026年1月1日起施行。
特此公告。
附件:长期资产进项税额抵扣暂行办法.pdf
财政部 税务总局
2026年1月30日
Reproduced from the State Taxation Administration policy and regulations library. Departmental normative documents rank below laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.