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.