Article 8 For taxpayers who purchase goods or receive taxable services (hereibafter referred to as "purchasing goods or taxable services"), VAT paid or borne shall be the input tax.
第八条纳税人购进货物或者接受应税劳务（以下简称购进货物或者应税劳务），所支付或者负担的增值税额为进项税额。
If any input tax amounts fail to be calculated separately or calculated accurately, the competent tax authorities will verify the same.
未分别核算或者未准确核算进项税额的，由主管税务机关进行核定。
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。
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.
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。
Should Input Tax Credited be Paidback when Inventory Losses Occur?
企业发生存货盘亏，相应已抵扣的进项税额是否要转出?。
Article 10 Input tax on following items shall not be credited against the output tax
第十条下列项目的进项税额不得从销项税额中抵扣
Article 10 Input tax on following items shall not be credited against the output tax
第十条下列项目的进项税额不得从销项税额中抵扣
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