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.
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.
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.
法规还明确了在这种情况下，如果满足一定的文件要求，服务接受方可以进行进项抵扣，因而增值税就不成为一个实际成本。
The rules also make clear that the recipient in these circumstances will be entitled to an input VAT credit, so that VAT is not a real cost, provided certain documentation requirements are met.
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.
第四、以进料加工或来料加工进口的货物，补交的增值税可以提进项税，视同国内购料处理。
The 4th, the goods that imports in order to receive makings treatment or supplied materials treatment, fill the value added tax that pay can raise income tax, inspect buy makings processing with home.
第四、以进料加工或来料加工进口的货物，补交的增值税可以提进项税，视同国内购料处理。
The 4th, the goods that imports in order to receive makings treatment or supplied materials treatment, fill the value added tax that pay can raise income tax, inspect buy makings processing with home.
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