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国家税务总局关于办理增值税期末留抵退税有关征管事项的公告(附解读)_蜘蛛资讯网

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国家税务总局关于办理增值税期末留抵退税有关征管事项的公告(附解读)_蜘蛛资讯网

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部已抵扣进项税额400万元,其中已抵扣的七类增值税扣税凭证注明的增值税额200万元,该纳税人进项构成比例为50%(=200÷400×100%)。7号公告规定,纳税人适用7号公告第一条第三项政策的,进项构成比例为申请退税前一税款所属期当年1月至申请退税前一税款所属期已抵扣的七类增值税扣税凭证注明的增值税额占同期全部已抵扣进项税额的比重。举例说明:某纳税人2025年12月按照7号公告第一条第三项规定申

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