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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Payments previously made hereunder by the Purchaser shall be credited against such reimbursement.

买方以前根据本协议所付款项必须从补偿费中扣减。

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If the equipment purchased by an enterprise is equipment that is formed from the simple assembly of imported components and parts, it may not be credited against enterprise income tax.

企业所购买的设备，如果属于由进口的各项配件、零件简单组装所形成的，不得抵免企业所得税。

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There is the Earned Income Tax Credit (EITC), which sends low income workers checks even though they usually owe no taxes to be credited against.

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