During the transformation of value - added tax , the different credit policy of input value - added tax when enterprises buy fixed assets will cause some financial indexes to change 摘要增值税转型过程中，由于对购进固定资产进项税额抵扣政策的不同，必将引起相关财务指标的变化。
And those online shops engaging in buying & selling goods , includes buying & selling used goods should pay 4 % 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。
Article 8 for taxpayers who purchase goods or receive taxable services ( hereinafter 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。
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。
Normal vat payers doing old and waste materials business have the right to require deduction of input tax calculated on the money amount for purchase indicated in the purchase document 40从事废旧物资经营的增值税一般纳税人收购废旧物资，有按收购凭证上注明的收购金额计算进项税额予以扣除的权利。
Average taxpayer , whether does rolled steel exit pay tax , depend on the output tax of exit and the input tax that purchase raw material , output tax is more than input tax to be about to pay tax 一般纳税人，钢材出口是否交税，取决于出口的销项税额与购进原材料的进项税额，销项税额大于进项税额就要交税。
Normal vat payers have the right require deduction of input tax calculated on the tax exempted agricultural products purchased form the agricultural producers or agricultural products from small - scale vat payers 39增值税一般纳税人向农业生产者购进免税农业产品，或向小规模纳税人购进农业产品，有要求计算进项税额予以扣除的权利。
The input vat that have been transferred out under caishui [ 2004 ] no . 116 after 1 january 2004 should be recalculated according to the new circular and adjusted in the 2004 final settlement period for export tax refunds 卷烟生产企业自2004年1月1日至本通知下发之日已按财税[ 2004 ] 116号文件有关规定计算转出的进项税额，应按本通知的规定重新计算，并在2004年度出口退税清算期予以调整。
Be the estimate of of short duration that should have inventory and cost by appraisal , rubric of the reoccupy at the beginning of next month is strong smooth , the amount that if take , presses income bill again to income bill according to the facts not zhang is contradictory not at all 是要按估价进行库存及成本的暂估的,下月初再用红字冲平嘛,假如拿到进项发票再按进项发票的金额如实不账一点也不矛盾的
