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释义	相关规定，增值税一般纳税人取得增值税扣税凭证，取消申报抵扣的期限。不再要求扣税凭证在认证通过的次月申报期内，向税务机关申报抵扣进项税额。需要注意的是与取消认证确认期限规定相同，增值税一般纳税人取得开具的增值税扣税凭证，未能在认证通过的次月申报期内申报抵扣的。允许纳税人继续申报抵扣其进项税额，如其他原因造成增值税扣税凭证未按期申报抵扣的。不得作为合法的增值税扣税凭证，不得计算进项税额抵扣。该内容由严达兴律师和法律部落共创回答
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