欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 情况下可以抵扣进项税额? 政策解答>> 纳税人自办理税务登记至认定或登记为 -般纳税人期间,未取得生产经营收入,未 按照销售额和征收率简易计算应纳税额申报 缴纳增值税的,其在此期间取得的增值税扣 税凭证，可以在认定或登记为一般纳税人后 抵扣进项税额。 政策依据：《国家税务总局关于纳税人 认定或登记为一般纳税人前进项税额抵扣问 题的公告》（国家税务总局公告2015年第 cd音) 来源：连云港市税务局 审核：江苏省税务局货物和劳务税处 编发：江苏省税务局纳税服务和宣传中心 来源 江苏税务 欢迎扫描下方二维码关注： a 热点向合 稅路通 · 南相伴 FFF FANTY FEE ZZ STATI 型各总局酒店 就务局 競编码,目前电子競务局 ( The France Marting Proper 非居民企业身份码为必 a。我应当如何填写完成非 FE SCOT ...

Core Viewpoint - The article discusses the process and requirements for non-resident enterprises to collect their identity information and tax codes in China, emphasizing the importance of accurate data submission and the implications for tax compliance [3][4][5]. Group 1: Non-Resident Enterprise Identity Information Collection - Non-resident enterprises must provide their resident country's tax identification code during the identity information collection process, which is mandatory and cannot be modified once submitted [3]. - If a non-resident enterprise's country does not issue a tax code, they can enter their company registration number or other relevant identification numbers [3]. - The unified electronic tax bureau's non-resident identity code starts with "FJ," and enterprises that have previously registered with an "F code" must select the appropriate options in the information collection module [4][5]. Group 2: Collection Process for Tax Withholding Obligors - Tax withholding obligors can log in as either individuals or enterprises to collect non-resident enterprise identity information through the national unified electronic tax bureau [6]. - The process includes selecting whether to associate with already registered non-resident enterprises and entering the necessary identification numbers for linkage [6][7]. - Upon successful association, the system generates a unique non-resident identity code for future tax-related transactions [7][8]. Group 3: Self-Collection by Non-Resident Enterprises - Non-resident enterprises can log in to the electronic tax bureau to collect their identity information by manually entering required data and uploading supporting documents [9][10]. - After submission, the tax authority will review the information within one working day, and the enterprise will receive a notification of the review outcome [10]. Group 4: Tax Source Information Collection - After obtaining the non-resident identity code, enterprises can log in to the electronic tax bureau to collect tax source information and manage cross-border tax matters [11].