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。
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 - 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。
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。
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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