问题 问答题

增值税般纳税人丢失外购货物取得的增值税专用发票,有下 * * 种情况:1.同时丢失已开具专用发票的发票联和抵扣联;2.只丢失已开具专用发票的抵扣联;3.只丢失已开具专用发票的发票联。问题:针对上述兰种情况,如何处理才能符合增值税进项税额的抵扣规定。

答案

参考答案:一般纳税人丢失已开具专用发票的发票联和抵扣联,如果丢失前已认证相符的,购买方凭销售方提供的相应专用发票记账联复印件及销售方所在地主管税务机关出具的《丢失增值税专用发票已报税证明单》,经购买方主管税务机审核同意后,可作为增值税进项税额的抵扣凭证;如果丢失前未认证的,购买方凭销售方方所在地主管税务机关出具的《丢失增值税专用发票已报税证明单》,经购买方主管税务机关审核同意后,可作为增值税进项税额的抵扣凭证。2.一般纳税人丢失已开具专用发票的抵扣联,如果丢失前已认证相符的,可使用专用发票发票联复印件留存备查;如果丢失前未认证的,可使用专用发票发票联到主管税务机关认证,专用发票发票联复印件留存备查。3.一般纳税人丢失已开具专用发票的发票联,可将专用发票抵扣联作为记账凭证,专用发票抵扣联复印件留存备查。提供的相应专用发票记账联复印件到主管税务机关进行认证,认证相符的凭该专用发票记账联复印件及销售

阅读理解

阅读表达。

    Mr. Brown was going away for a week. Before he left, (A)he said to his son, "If anyone asks for me,

you can tell him that your father has been out for doing something, and will be back in a week. Then be

sure to ask him to sit down for a cup of tea."

    "Ok, Dad," said his son. But he was afraid his son couldn't remember this, he wrote these words down

on a piece of paper and gave it to him. (B)His son put it into his small pocket, took it out and looked at it

every now and then.

    Four days passed, but no one came to see his father. The boy thought that there was no one to come

and that (C)the piece of paper was of no use for him any longer, so he burnt it that evening.

    The next afternoon, someone knocked at the door. The boy opened it. A man was standing at the door

and said, "Where is your father?" the boy put his hand into his pocket at once and looked for the piece of

paper. He could not find it. He suddenly remembered (D)he had burnt it, so he shouted, "no more!" The

man was very surprised.

    He asked. "NO more? I met your father last week. When did it happen?" "Burnt yesterday evening."

1. 将A处改成间接引语:                                                                                                               

2. 将B处译成汉语:                                                                                                               

3. 将C处改为同义句:                                                                                                               

4. 就D处提问:                                                                                                                 

5. What did the man think happened to the boy's father? 

                                                                                                                          

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