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
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。
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.
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 - recognition tax)" subjects such as a credit balance, said the output tax has not yet received.
第六条销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用，但是不包括收取的销项税额。
Article 6 sales value refers to the total cost plus additional fees received by the taxpayer from a purchaser of goods or taxable services, but does not include sales VAT collected.
第六条销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用，但是不包括收取的销项税额。
Article 6 sales value refers to the total cost plus additional fees received by the taxpayer from a purchaser of goods or taxable services, but does not include sales VAT collected.
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