Credited "should hand in taxes - not pay value added tax" course, after carry forward without balance payable VAT account.
贷记“应交税金——未交增值税”科目，结转后应交增值税账户无余额。
The final, "taxes payable VAT (stay - recognition tax)" subjects such as a credit balance, said the output tax has not yet received.
期末，“应交税金——应交增值税(待转销项税额)”科目如有贷方余额，表示尚未收到的销项税额。
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.
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。
Article 15 the VAT payable on goods imported by taxpayers shall be calculated according to the composite taxable value and the VAT rate as specified in Article 2 of these Rules, with no deductions.
第十五条纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额，不得抵扣任何税额。
All prices in the products are of VAT (17%) Shipments costs, customs duties, etc. Which shall be payable in addition to the price of the goods.
全部价格均包含与产品本身价格一起收取的17%增值税、运费、关税等费用。
All prices in the products are of VAT (17%) Shipments costs, customs duties, etc. Which shall be payable in addition to the price of the goods.
全部价格均包含与产品本身价格一起收取的17%增值税、运费、关税等费用。
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