问答 2017年7月1号开始，自印冠名发票是否必须使用税控新系统开具？ - 北京代理记账

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问答 2017年7月1号开始，自印冠名发票是否必须使用税控新系统开具？ - 北京代理记账

问答 2017年7月1号开始，自印冠名发票是否必须使用税控新系统开具？

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问

我企业是小规模纳税人，初次购买税控专用设备，必须取得专用发票才能全额抵减增值税吗?

答

《财政部、国家税务总局关于增值税税控系统专用设备和技术维护费用抵减增值税税额有关政策的通知》(财税[2012]15号)第一条规定，增值税纳税人2011年12月1日(含，下同)以后初次购买增值税税控系统专用设备(包括分开票机)支付的费用，可凭购买增值税税控系统专用设备取得的增值税专用发票，在增值税应纳税额中全额抵减(抵减额为价税合计额)，不足抵减的可结转下期继续抵减。增值税纳税人非初次购买增值税税控系统专用设备支付的费用，由其自行负担，不得在增值税应纳税额中抵减。

增值税税控系统包括：增值税防伪税控系统、货物运输业增值税专用发票税控系统、机动车销售统一发票税控系统和公路、内河货物运输业发票税控系统。

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