英德
有道
百度
谷歌
图片
维基
百科
进项税 [jìn xiàng shuì]
input tax
- 开增值税发票，增值税进项税的认证.
Issue VAT invoice ,Input VAT invoice scanning. - 假如你是一般纳税人，进项税可以抵扣。假如是小规模的全进入成本。具体分录就不用写出来吧！
If you are average taxpayer, income tax can be touched buckle. If be miniature enter cost completely. Particular branch collection need not draw up come! - 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。
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.
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