新税法实施后,增值税一般纳税人应交税金等于销项税额减进项税额。在纳税申报中,进项税额凭增值税发票抵扣联抵扣,但如果企业存在自行收购免税农副产品及从运输部门取得运输发票的运费,按规定比例10%作进项税抵扣时便没有抵扣凭证,给企业的纳税申报和税务机关的工作带来一些不便。为此,特介绍一种自制进项税抵扣凭证如下:自制进项税抵扣凭证 After the implementation of the new tax law, the tax payable by the VAT general taxpayer is equal to the output tax amount minus the input tax amount. In the tax declaration, the input tax amount is deducted from the value-added tax invoice offset, but if the company has the purchase of tax-exempt agricultural and sideline products and the freight from the transportation department to obtain the shipping invoice, there will be no credit if the required percentage is 10% as input tax deduction. The deduction of vouchers brings some inconvenience to tax returns and the work of tax authorities. To this end, a self-made input tax credit certificate is introduced as follows: Self-made input tax credit certificate