Transfer-out of input VAT 进项税额转出
deferred input VAT 未实现的增值税
changeover input VAT 进项税转出
VAT input tax 增值税进项税额
Defining the scope of machines and equipment for which the input VAT can be deducted;
明确了可抵扣进项税额的机器设备的范围；
The rules also make clear that the recipient in these circumstances will be entitled to an input VAT credit, so that VAT is not a real cost, provided certain documentation requirements are met.
法规还明确了在这种情况下，如果满足一定的文件要求，服务接受方可以进行进项抵扣，因而增值税就不成为一个实际成本。
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