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Planning With Reduction And Exemption Provisions

2007/6/25 11:56:00 6356

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Adjustment Of Input Tax To Avoid Tax Planning

When calculating the tax, the general taxpayer should only carry out three kinds of purchase vouchers: one is from the VAT invoice, that is, the value added tax recorded in the special invoice; the two is from the VAT payment voucher of the customs, that is, the value added tax recorded in the duty paid certificate; and the three is calculated from the invoice of the duty free agricultural product. When a general taxpayer purchases goods, if he can determine the premise that the goods do not con