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.

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。

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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.

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。

youdao