但并不是所有的进项税都可以抵扣，因为税务机关可以设置一个不可减扣的部分然后要求企业纳税。
Tax authorities can set a nondeductible portion for input tax which cannot then be claimed from the tax authorities.
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.
在分期付款购货进项增值税抵扣的核算上，会计部门的处理与税务部门的规定存在差异。
There exist differences in the requirements between the department of accounting and the tax department on the accounting of tax credit in purchasing when paying by instalments.
应用推荐