input tax

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 forward for set-off in the following periods.

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。

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These are much the same as face alcohol producers across the globe: changes in tax policy; input inflation and price increases.

这些正是全球酒类生产商同样面临的风险：税收政策调整；原材料涨价和产品涨价。

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3, Reduce even cancel tax preference so as to restore VAT's original character: neutral tax; 4, Unify the criteria of the input and output tax confirming;

减少直至取消增值税的税收优惠规定，回复增值税的中性税收面目，以保证增值税抵扣链条的完整性：4、应统一增值税进项税和销项税的确认基础；

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Thirdly, general taxpayer of non-value-added tax purchased fixed assets are not included in the deductible input tax.

三是非增值税一般纳税人购进的固定资产所包含的进项税额得不到抵扣。

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provide bank reconciliation statement and bank statement, input tax reconciliation statement;

提供银行余额调节表及银行对帐单、进项税调节表；

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Input tax= Purchasing price* Deduction rate

进项税额＝买价x扣除率

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Invalid input refund amount for tax withholding. Please try again.

您输入的扣除税款的退款金额无效. 请再试一次.

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Normal VAT payers have the right to require deduction of input tax calculated on the transportation fees paid for purchasing goods form others.

增值税一般纳税人外购货物所支付的运输费用，有要求计算进项税额予以扣除的权利。

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Companies can offset input tax against output tax, paying the balance to the tax authorities.

公司可以用进项税抵消销项税计算出余额, 然后向税务机关缴纳税款.

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And those online shops engaging in buying selling goods, includes buying selling used goods should pay4% of VAT, and no input tax can be credited.

而从事买进卖出，包括买进的是旧货，卖出的也是旧货的店家也要缴纳增值税，这些交易一律按4%的征收率减半征收增值税，且不得抵扣进项税额。

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Should Input Tax Credited be Paid back when Inventory Losses Occur?

企业发生存货盘亏,相应已抵扣的进项税额是否要转出?

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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。

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Firstly, the amount of input tax of the original stock of fixed assets. Although the value of fixed assets in the form of depreciation gradually transferred to the commodities, commodities still bear the double burden, resulting in double taxation.

一是原有的存量固定资产的进项税额得不到抵扣，虽然固定资产的价值以折旧的形式逐步地转移到商品中，但商品仍承担着双重的税负，造成重复征税。

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The construction industry value-added tax VAT is a tax based on the identification of key construction industry to determine, VAT tax based on the architectural engineering settlement income, namely to construction shall be the total price and other charges. Fourth, the input tax.

建筑业增值税销项税额的确定关键在于计税依据的确定，建筑业增值税的计税依据为建筑工程结算收入，即向建设方收取的全部价款和价外费用。第四，进项税额。

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On the input tax creditability of the consumed materials in the trial operation period?

试运行期间消耗材料的进项税额能抵扣吗？

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