当期销项税额 Output tax for the period 增值税销项税额 Output value added tax ..
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当期销项税额
Current output tax amount
以上为机器翻译结果,长、整句建议使用 人工翻译 。
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.
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