财政部、国家税务总局近日发出通知,明确了两项煤炭采掘企业增值税进项税额抵扣事宜,并就有关概念做出了说明。通知明确,煤炭采掘企业购进的下列项目,其进项税额允许从销项税额中抵扣:一是巷道附属设备及其相关的应税货物、劳务和服务;二是用于除开拓巷 The Ministry of Finance and the State Administration of Taxation recently issued a circular clarifying the deductibility of VAT on input VAT of the two coal mining enterprises and made explanations on the concepts. Notice clear that the coal mining companies to buy the following items, the input tax allowable deductible from the output tax: First, the roadway ancillary equipment and related taxable goods, services and services; Second, in addition to open up Lane