The first , the goods that imports with general trade pattern , after closing , did not matter with custom ; the 2nd , the goods that imports in order to take makings treatment or kind of supplied materials treatment , sale in domestic market should fill in custom pay custom duty and value added tax ; the 3rd , the goods that imports with general trade pattern , buy with home on account wu processing makings identical ; 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 第一、以一般贸易方式进口的货物，通关以后和海关就没有关系了；第二、以进料加工或来料加工方式进口的货物，内销要在海关补交关税和增值税；第三、以一般贸易方式进口的货物，在帐务处理上和国内购买料件相同；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。
Cathy was a powerful ally at home ; and , between them , they at length persuaded my master to acquiesce in their having a ride or a walk together about once a week , under my guardianship , and on the moors nearest the grange : for june found him still declining ; and though he had set aside yearly a portion of his income for my young lady s fortune , he had a natural desire that she might retain - or at least return in a short time to - the house of her ancestors ; and he considered her only prospect of doing that was by a union with his heir ; he had no idea that the latter was failing almost as fast as himself ; nor had anyone ; i believe : no doctor visited the heights , and no one saw master heathcliff to make report of his condition among us 凯蒂在家里是个有力的同盟者他们内外呼应终于说动了我主人的心，在我的保护之下，在靠近田庄的旷野上，同意他们每星期左右在一起骑马或散步一次：因为到了六月他发现他还是在衰弱下去。虽然他每年拨出他的进项的一部分作为我小姐的财产，可是他自然也愿望她能够保留她祖先的房屋或至少短期内能回去住而他想到唯一的指望就在于让她和他的继承人结合他没想到这个继承人和他自己差不多一样迅速地衰弱下去任何人也没想到，我相信：没有医生去过山庄，也没有人看见过希刺克厉夫少爷而到我们中间来报告他的情况。
Article 9 where taxpayers purchasing goods or taxable services have not obtained and kept the vat credit document in accordance with the regulations , or the vat payable and other relevant items in accordance wit h the regulations are not indicated on the vat credit document , no input tax shall be credited against the output tax 第九条纳税人购进货物或者应税劳务，未按照规定取得并保存增值税扣税凭证，或者增值税扣税凭证上未按照规定注明增值税额及其他有关事项的，其进项税额不得从销项税额中抵扣。
Basically be you were not dealt with , want you to receive business patent only actually , engraved official seal , if where manages , the administrator of duty land tax can teach the country you , it is 6 months assist period , perhaps each call a law to differ , want you only in the country duty is approved piece can go handing in money to buy golden duty to get stuck , the sun from give an official rises , the accountant is handled even if average taxpayer is handled , after the attestation of income of value added tax that come leaving after the day from give an official , can touch buckle , leave before the day of the day ; give an official that includes give an official come cannot touch buckle , make processing of miniature company treasurer 主要是你没有去办理,其实只要你领出营业执照,刻了公章,国税地税的治理员会教你如何处理,是6个月扶助期,也许各叫法不同,只要你在国税批出可去交钱买金税卡了,从批复之日起,会计处理就是一般纳税人处理,从批复之日之后开来的增值税进项认证后可以抵扣,包括批复之日;批复之日之前开来的不能抵扣,就作小规模企业会计处理
Even though , many flaws can be found in it . the imperfect tax credit system , various tax credit vouchers and the disjointed tax credit chain have made tax burden shift and tax payment run off . in the meanwhile , in the perspective of the current vat computation method , the more input tax payment is , the less tax payable will be , so increasing the amount of the input tax has become the major means of tax evasion and avoidance 但是，现行应纳增值税税额计算中的抵扣制度也存在明显的缺陷：抵扣制度不完善，抵扣凭证多样化，抵扣“链条”脱节，致使税负转移、税款流失；同时，由于在现行增值税税额的计算中，进项税额越大，应纳税额就越少，加大进项税额成为偷、逃税的主要手法。
For wholly owned subsidiaries that do not maintain separate books from parent companies , normal wage and salary expenses , business phone charges , lease expenses incurred should not be treated as kickback income from price transfers at , or at near final consumer retail prices from the parent companies , and should not be used to offset tax credits 与总机构实行统一核算的分支机构从总机构取得的日常工资、电话费、租金等资金，不应视为因购买货物而取得的反利收入，不应做冲减进项税额处理。
In my opinion , following measures should be taken to ensure the integrity of the vat credit chain . 1 , adhere to the use of unified tax credit chain ; 2 , deduct vat based on the special vat invoices in lieu of invoices such as transportation expenses invoice , agricultural and sideline p roducts invoice and waste and used materials purchasing invoices ; 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 ; 5 , strictly enforce tax collection and administration rules and crack down on the practice of artificially increasing the amount of the input tax creditable 笔者认为，应当采取有效措施，确保增值税抵扣链条的完整性： 1 、坚持统一的扣除率； 2 、坚持凭增值税专用发票进行规范完善我国增值税法的若十问题思考内容提费的扣除，废止运输费用发票、农副产品及废旧物资收购发票等普通发票作为扣税凭证的规定; 3 、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; 5 、严格征税，打击人为增加准予抵扣进项税额的行为。
