中英
进项税抵扣
  • 简明
  • 1
    进项税抵扣:指企业在购买生产经营所需的货物或接受服务时,支付的增值税可以抵减其销售商品或提供劳务所应缴纳的增值税。
  • 双语例句
  • 1
    但并不是所有的进项都可以抵扣,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(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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