抵扣进项税额是指企业在生产经营过程中购进原辅材料、销售产品发生的税额后,在计算应缴税额时,在销项增值税中应减去的进项增值税额,简称进项税。进项税就是购进货物时所发生的税金,可以和销项税抵,如进项税多可做为留抵税,用于以后月份抵,若销项税多则应向税务部门交纳税款。
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
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.
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