进项税额＝买价x扣除率
明确了可抵扣进项税额的机器设备的范围；
Defining the scope of machines and equipment for which the input VAT can be deducted;
第十条下列项目的进项税额不得从销项税额中抵扣
Article 10 Input tax on following items shall not be credited against the output tax
企业发生存货盘亏，相应已抵扣的进项税额是否要转出?。
Should Input Tax Credited be Paidback when Inventory Losses Occur?
因此，他们可以登记增值税，从而恢复他们的供应作出进项税额。
They can therefore register for VAT and recover input VAT on supplies made to them.
未分别核算或者未准确核算进项税额的，由主管税务机关进行核定。
If any input tax amounts fail to be calculated separately or calculated accurately, the competent tax authorities will verify the same.
即：纳税人购进固定资产发生的进项税额准予在投产后实现的增值税税额中抵扣。
Namely: The taxpayer purchases the income tax amount which the fixed asset occurs to permit in the increment duty tax amount which the production realizes arrives at the buckle.
因当期销项税额小于当期进项税额不足抵扣时，其不足部分可以结转下期继续抵扣。
If the output tax for the period is less than and insufficient to offset against the input tax fort -he period, the excess input tax can be carried forword for set-off in the following periods.
计算机软件出口（海关出口商品码9803）实行免税，其进项税额不予抵扣或退税。
III. Computer software in export (Customs Export Code: 9803) shall be exempted from taxes, and their tax amount on purchase items shall neither be deducted nor be refunded.
增值税转型过程中，由于对购进固定资产进项税额抵扣政策的不同，必将引起相关财务指标的变化。
During the transformation of value-added tax, the different credit policy of input value-added tax when enterprises buy fixed assets will cause some financial indexes to change.
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.
第八条纳税人购进货物或者接受应税劳务（以下简称购进货物或者应税劳务），所支付或者负担的增值税额为进项税额。
Article 8 For taxpayers who purchase goods or receive taxable services (hereibafter referred to as "purchasing goods or taxable services"), VAT paid or borne shall be the input tax.
第二，软件企业最宝贵的资产是人才，软件产品开发过程中直接人工的投入在产品成本中占很重要的部分，但这部分无法抵扣相应的进项税额。
Secondly, the most valuable asset of the enterprises in the line of software is the talented employees, whose efforts account for the lion's share, but these can not be covered by the Tax Deduction.
第二，软件企业最宝贵的资产是人才，软件产品开发过程中直接人工的投入在产品成本中占很重要的部分，但这部分无法抵扣相应的进项税额。
Secondly, the most valuable asset of the enterprises in the line of software is the talented employees, whose efforts account for the lion's share, but these can not be covered by the Tax Deduction.
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