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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进项税 » Purchase duty 我和他都不满意这部作品 » He and I are not satisfied with this film ..
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进项税额 Withholdings on VAT ; VAT paid ; input tax ; Input VAT
进项税额转出 Changeover withnoldings on VAT ; changeover VAT on purchase ; Amount transfer out from ; Transfer-out of input VAT
进项税信贷 input tax credit
待转进项税 Pending changerover VAT on purchase
进项税金 Withholdings on VAT
不可退还之进项税额 non-refundable purchase taxes
增值税进项税额 Input VAT ; VAT input tax
进项税额转出数 Amount t transferred out from VAT on purchase ; amount transferred out from vat on purchase
这个适用于进项税和销项税。
第四、以进料加工或来料加工进口的货物，补交的增值税可以提进项税，视同国内购料处理。
The 4th, the goods that imports in order to receive makings treatment or supplied materials treatment, fill the value added tax that pay can raise income tax, inspect buy makings processing with home.
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.
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