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.
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.
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.
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.
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