They can therefore register for VAT and recover input VAT on supplies made to them.
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。
Defining the scope of machines and equipment for which the input VAT can be deducted;
明确了可抵扣进项税额的机器设备的范围；
Financial institutions will now be able to claim input VAT credits for their costs and expenses for the first time.
金融机构可以要求输入增值税减免第一次为他们的成本和费用。
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。
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。
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 - 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。
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