根据国家税务总局国税发[1995]015号通知规定,一般纳税人企业增值税进项税额申报抵扣的时间是:工业生产企业购进货物(包括外购货物所支付的运输费用)必须在购进的货物已经验收入库后;商业企业购进货物(包括外购货物所支付的运输费用)必须在购进的货物付款后,购进应税劳务必须在劳务费用支付后。实际工作中,许多企业没有执行这一规定。为了减少当期应交税金,企业常常是一取得专用发票就申报抵扣。根据 According to the Notice of State Administration of Taxation Guo Shui Fa [1995] No. 015, the general taxpayer’s input VAT of enterprise VAT shall be declared as follows: the purchased goods (including the transportation expenses paid by the purchased goods) of industrial enterprises must be purchased Of the goods have been checked into storage; commercial enterprises to purchase goods (including the purchase of goods purchased by the transport costs) must be purchased after the payment of goods, the purchase of taxable services must be paid after the labor costs. In actual work, many enterprises did not implement this regulation. In order to reduce the current tax payable, companies often get a special invoice to declare a deduction. according to