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.

youdao

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.

youdao