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%E7%BA%B3%E7%A8%8E%E4%BA%BA%E5%96%84%E6%84%8F%E5%8F%96%E5%BE%97%E8%99%9A%E5%BC%80%E7%9A%84%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%B8%93%E7%94%A8%E5%8F%91%E7%A5%A8%E5%A4%84%E7%90%86%E9%97%AE%E9%A2%98%E7%9A%84%E9%80%9A%E7%9F%A5 2026-04-07T20:07:26Z 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%E7%BA%B3%E7%A8%8E%E4%BA%BA%E5%96%84%E6%84%8F%E5%8F%96%E5%BE%97%E8%99%9A%E5%BC%80%E7%9A%84%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%B8%93%E7%94%A8%E5%8F%91%E7%A5%A8%E5%A4%84%E7%90%86%E9%97%AE%E9%A2%98%E7%9A%84%E9%80%9A%E7%9F%A5&diff=61743&oldid=prev 2026-01-28T01:49:46Z

<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1月28日 (三) 01:49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:2000|N]][[Category:国家税务总局]][[Category:善意取得虚开增值税发票]][[Category:增值税进项税额不得从销项税额中抵扣]]</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:2000|N]][[Category:国家税务总局]][[Category:善意取得虚开增值税发票]][[Category:增值税进项税额不得从销项税额中抵扣<ins style="font-weight: bold; text-decoration: none;">]][[Category:税务稽查审理管理</ins>]]</div></td></tr> <!-- diff cache key my_wiki:diff::1.12:old-54339:rev-61743 --> </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%E7%BA%B3%E7%A8%8E%E4%BA%BA%E5%96%84%E6%84%8F%E5%8F%96%E5%BE%97%E8%99%9A%E5%BC%80%E7%9A%84%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%B8%93%E7%94%A8%E5%8F%91%E7%A5%A8%E5%A4%84%E7%90%86%E9%97%AE%E9%A2%98%E7%9A%84%E9%80%9A%E7%9F%A5&diff=54339&oldid=prev 2025-02-04T14:53:30Z

<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2月4日 (二) 14:53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:2000|N]][[Category:国家税务总局]][[Category:善意取得虚开增值税发票]]</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:2000|N]][[Category:国家税务总局]][[Category:善意取得虚开增值税发票<ins style="font-weight: bold; text-decoration: none;">]][[Category:增值税进项税额不得从销项税额中抵扣</ins>]]</div></td></tr> <!-- diff cache key my_wiki:diff::1.12:old-54241:rev-54339 --> </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%E7%BA%B3%E7%A8%8E%E4%BA%BA%E5%96%84%E6%84%8F%E5%8F%96%E5%BE%97%E8%99%9A%E5%BC%80%E7%9A%84%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%B8%93%E7%94%A8%E5%8F%91%E7%A5%A8%E5%A4%84%E7%90%86%E9%97%AE%E9%A2%98%E7%9A%84%E9%80%9A%E7%9F%A5&diff=54241&oldid=prev 2025-02-01T06:22:12Z

<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2月1日 (六) 06:22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:2000|N]][[Category:国家税务总局]][[Category:<del style="font-weight: bold; text-decoration: none;">增值税发票]][[Category:税务稽查</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:2000|N]][[Category:国家税务总局]][[Category:<ins style="font-weight: bold; text-decoration: none;">善意取得虚开增值税发票</ins>]]</div></td></tr> <!-- diff cache key my_wiki:diff::1.12:old-31861:rev-54241 --> </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%E7%BA%B3%E7%A8%8E%E4%BA%BA%E5%96%84%E6%84%8F%E5%8F%96%E5%BE%97%E8%99%9A%E5%BC%80%E7%9A%84%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%B8%93%E7%94%A8%E5%8F%91%E7%A5%A8%E5%A4%84%E7%90%86%E9%97%AE%E9%A2%98%E7%9A%84%E9%80%9A%E7%9F%A5&diff=31861&oldid=prev 2023-05-07T11:31:43Z

<p></p> <p><b>新页面</b></p><div>{{wiki置顶}}<br /> =历史沿革=<br /> 2000年11月16日　　国家税务总局关于纳税人善意取得虚开的增值税专用发票处理问题的通知　　国税发〔2000〕187号　　2000年11月16日　　执行<br /> <br /> =正文=<br /> 　　近接一些地区反映，在购货方（受票方）不知道取得的增值税专用发票（以下简称专用发票）是销售方虚开的情况下，对购货方应当如何处理的问题不够明确。经研究，现明确如下：<br /> <br /> 　　购货方与销售方存在真实的交易，销售方使用的是其所在省（自治区、直辖市和计划单列市）的专用发票，专用发票注明的销售方名称、印章、货物数量、金额及税额等全部内容与实际相符，且没有证据表明购货方知道销售方提供的专用发票是以非法手段获得的，对购货方不以偷税或者骗取出口退税论处。但应按有关规定不予抵扣进项税款或者不予出口退税；购货方已经抵扣的进项税款或者取得的出口退税，应依法追缴。<br /> <br /> 　　购货方能够重新从销售方取得防伪税控系统开出的合法、有效专用发票的，或者取得手工开出的合法、有效专用发票且取得了销售方所在地税务机关已经或者正在依法对销售方虚开专用发票行为进行查处证明的，购货方所在地税务机关应依法准予抵扣进项税款或者出口退税。<br /> <br /> 　　如有证据表明购货方在进项税款得到抵扣、或者获得出口退税前知道该专用发票是销售方以非法手段获得的，对购货方应按《[[国家税务总局关于纳税人取得虚开的增值税专用发票处理问题的通知]]》（国税发〔1997〕134号）和《[[国家税务总局关于《国家税务总局关于纳税人取得虚开的增值税专用发票处理问题的通知》的补充通知|国家税务总局关于〈国家税务总局关于纳税人取得虚开的增值税专用发票处理问题的通知〉的补充通知]]》（国税发〔2000〕182号）的规定处理。<br /> <br /> 　　本通知自印发之日起执行。<br /> <br /> {{wiki置底}}<br /> [[Category:2000|N]][[Category:国家税务总局]][[Category:增值税发票]][[Category:税务稽查]]</div>

王志伟