关于管线路工程项目增值税抵扣问题的思考  

Consideration on VAT Deduction Issue of Pipeline Engineering Project

作　　者：赵育平[1] 

机构地区：[1]淮北矿业股份有限公司,安徽淮北235000

出　　处：《煤炭经济研究》2012年第7期88-89,103,共3页Coal Economic Research

摘　　要：针对增值税一般纳税人在管线路工程项目涉税管理上存在的问题,依据税务政策,提出了规划方案,并就规划方案的设计与实施进行了总结与思考。According to the problems existed in the tax management of the pipeline engineering project for the VAT of the general taxpayers, base on the taxation policies, a planning scheme was provided and a summarization and considerations on the design and implementation of the planning scheme were conducted.

关 键 词：管线路 增值税 税务规划 固定资产 

分 类 号：F810.42[经济管理—财政学]