浅谈财税误区之营改增误区

来 源：www.71-fuwu.com     发布时间：2016-6-7 10:13:45

营改增误区，180天概念，是认证期限，既自该专用发票开具之日起180日内到税务机关认证，否则不予抵扣进项税额；

The camp to increase the misunderstanding, the concept of 180 days, is the accreditation deadline, since the special invoice from 180 days to tax authorities for certification; otherwise, it shall not be deductible input tax;

而抵扣是认证当月抵扣，既认证通过的当月按照增值税有关规定核算当期进项税额并申报抵扣，否则不予抵扣进项税额——180天是认证期限，认证完了就当月抵扣。

And deduction is deductible in the month of certification, both certification through the month according to the value added tax relevant provisions of current accounting income tax and declare touch buckle, otherwise it will not be deductible input tax of 180 days is the accreditation deadline, authentication is done monthly deduction.

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