国家税务总局关于债转股企业实物投资免征增值税政策有关问题的批复国家税务总局关于债转股企业实物投资免征增值税政策有关问题的批复 国税函〔2003〕1394号 2003-12-29 江西省国家税务局： 你局《关于债转股企业实物资产投入新公司免征增值税有关问题的请示》（赣国税发〔2003〕90号）收悉。经研究，现批复如下： 《中华人民共和国增值税暂行条例》第21条规定，纳税人销售免税货物不得开具增值税专用发票。鉴于债转股企业投入到新公司的实物资产享受免征增值税政策，因此债转股企业将实物资产投入到新公司时不得开具增值税专用发票。 特此批复。
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