http://www.fusiontax.cn/index.php?action=history&feed=atom&title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%9B%BD%E6%9C%89%E7%B2%AE%E9%A3%9F%E8%B4%AD%E9%94%80%E4%BC%81%E4%B8%9A%E5%BC%80%E5%85%B7%E7%B2%AE%E9%A3%9F%E9%94%80%E5%94%AE%E5%8F%91%E7%A5%A8%E6%9C%89%E5%85%B3%E9%97%AE%E9%A2%98%E7%9A%84%E9%80%9A%E7%9F%A5 2026-04-07T21:24:43Z 本wiki上该页面的版本历史 MediaWiki 1.39.2 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%9B%BD%E6%9C%89%E7%B2%AE%E9%A3%9F%E8%B4%AD%E9%94%80%E4%BC%81%E4%B8%9A%E5%BC%80%E5%85%B7%E7%B2%AE%E9%A3%9F%E9%94%80%E5%94%AE%E5%8F%91%E7%A5%A8%E6%9C%89%E5%85%B3%E9%97%AE%E9%A2%98%E7%9A%84%E9%80%9A%E7%9F%A5&diff=61950&oldid=prev 2026-02-02T10:11:21Z

<p></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2026年2月2日 (一) 10:11的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l15">第15行：</td> <td colspan="2" class="diff-lineno">第15行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>[[Category:1999|7]][[Category:国家税务总局]][[Category:免征增值税]][[Category:增值税专用发票]][[Category:一般计税13%<del style="font-weight: bold; text-decoration: none;">抵扣增值税进项税额</del>]]</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>[[Category:1999|7]][[Category:国家税务总局]][[Category:免征增值税]][[Category:增值税专用发票]][[Category:一般计税13%<ins style="font-weight: bold; text-decoration: none;">扣除率计算增值税进项税额</ins>]]</div></td></tr> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%9B%BD%E6%9C%89%E7%B2%AE%E9%A3%9F%E8%B4%AD%E9%94%80%E4%BC%81%E4%B8%9A%E5%BC%80%E5%85%B7%E7%B2%AE%E9%A3%9F%E9%94%80%E5%94%AE%E5%8F%91%E7%A5%A8%E6%9C%89%E5%85%B3%E9%97%AE%E9%A2%98%E7%9A%84%E9%80%9A%E7%9F%A5&diff=60649&oldid=prev 2025-11-12T09:40:34Z

<p></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2025年11月12日 (三) 09:40的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l15">第15行：</td> <td colspan="2" class="diff-lineno">第15行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>[[Category:1999|7]][[Category:国家税务总局]][[Category:<del style="font-weight: bold; text-decoration: none;">增值税</del>]][[Category:<del style="font-weight: bold; text-decoration: none;">增值税发票</del>]]</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>[[Category:1999|7]][[Category:国家税务总局]][[Category:<ins style="font-weight: bold; text-decoration: none;">免征增值税</ins>]][[Category:<ins style="font-weight: bold; text-decoration: none;">增值税专用发票]][[Category:一般计税13%抵扣增值税进项税额</ins>]]</div></td></tr> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%9B%BD%E6%9C%89%E7%B2%AE%E9%A3%9F%E8%B4%AD%E9%94%80%E4%BC%81%E4%B8%9A%E5%BC%80%E5%85%B7%E7%B2%AE%E9%A3%9F%E9%94%80%E5%94%AE%E5%8F%91%E7%A5%A8%E6%9C%89%E5%85%B3%E9%97%AE%E9%A2%98%E7%9A%84%E9%80%9A%E7%9F%A5&diff=31194&oldid=prev 2023-05-01T04:35:38Z

<p></p> <p><b>新页面</b></p><div>{{wiki置顶}}<br /> =历史沿革=<br /> 1999年7月19日　　国家税务总局关于国有粮食购销企业开具粮食销售发票有关问题的通知　　国税明电〔1999〕10号　　1999年7月19日　　执行<br /> <br /> =正文=<br /> 　　财政部、国家税务总局《[[财政部 国家税务总局关于粮食企业增值税征免问题的通知|关于粮食企业增值税征免问题的通知]]》（财税字〔1999〕198号）规定对属于一般纳税人的生产、经营单位从国有粮食购销企业购进的免税粮食，可依据购销企业开具的销售发票注明的销售额按13%的扣除率计算抵扣进项税额。为了保证粮食增值税政策的正确执行，现将国有粮食购销企业销售发票使用的有关问题通知如下：<br /> <br /> 　　一、享受免税优惠的国有粮食购销企业可继续使用增值税专用发票。<br /> <br /> 　　二、自1999年8月1日起，凡国有粮食购销企业销售粮食，暂一律开具增值税专用发票。<br /> <br /> 　　三、国有粮食购销企业开具增值税专用发票时，应当比照非免税货物开具增值税专用发票，企业记账销售额为“价税合计”数。<br /> <br /> 　　四、属于一般纳税人的生产、经营单位从国有粮食购销企业购进的免税粮食，可依照国有粮食购销企业开具的增值税专用发票注明的税额抵扣进项税额。<br /> <br /> {{wiki置底}}<br /> [[Category:1999|7]][[Category:国家税务总局]][[Category:增值税]][[Category:增值税发票]]</div>

王志伟