询及一些人称电费的调高也将使物价上涨一事,副财长指出,在消费税的架构下,电费是属于进项税(Input Tax),商家可以申请税务回扣,因此,电费不应该被纳入最终产品的成本项目。
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根据这一原则,当货物从一国运送出国并将在其他国家被消费掉时,对于这种出口货物在国内已缴纳的增值税投入税(input tax),应该允许出口者进行抵扣,或者是退还给出口者。
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input tax credit 进项税信贷
Input Tax Codes 输入税捐代码
Input Tax Credits 进项税额
Reverse input tax treatment run 冲销输入计税处理运行
Input Tax Falsely Reported 虚报进项税额
Manual input tax treatment 手工输入税处理
VAT input tax 增值税进项税额
non-creditable input tax 不得抵扣的进项税额
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。
If any input tax amounts fail to be calculated separately or calculated accurately, the competent tax authorities will verify the same.
未分别核算或者未准确核算进项税额的,由主管税务机关进行核定。
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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