进项税抵扣

1
但并不是所有的进项税都可以抵扣，因为税务机关可以设置一个不可减扣的部分然后要求企业纳税。
Tax authorities can set a nondeductible portion for input tax which cannot then be claimed from the tax authorities.
2
期末，“应交税金——应交增值税(待转进项税额)”科目如有借方余额，表示尚未结转而不得抵扣的进项税额。
The final, "taxes payable VAT (stay - turn VAT on purchase)" subjects such as a debit balance, says not buckle and shall not carry forward the input tax.
3
在分期付款购货进项增值税抵扣的核算上，会计部门的处理与税务部门的规定存在差异。
There exist differences in the requirements between the department of accounting and the tax department on the accounting of tax credit in purchasing when paying by instalments.

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