税额抵扣

纳税会计作为财务会计组成部分的核算模式，使增值税进项税额抵扣、递延流转税、递延所得税等涉税业务的核算存在弊端，解决上述弊端的有效途径是建立独立企业纳税会计。

Pay taxes accountant at financial accounting the mode of adjustings of part , Make and wade tax adjust and have value-added tax income the amount of tax to be paid deduct , deferred questions of circulating tax adjusts by business .

试运行期间消耗材料的进项税额能抵扣吗？

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

增值税改革的主要内容是对固定资产中所包含的增值税进项税额进行抵扣，实质是由生产型增值税向消费型增值税改革。

The main content of value-added tax reform is to touch buckle income tax contained in fixed assets , and its essence is the Conversion of the Productive Added Value Tax into the Consumptive One .

2009年1月1日起我国开始正式执行增值税转型新方案，允许全国所有地区、所有行业将新购入的机器设备进项税金全额在销项税额中计算抵扣。

January 1,2009 , China officially implement the VAT reformation , that allows all parts of the country , all sectors deducted the full input tax payment of the newly purchased equipment in calculating the amount of 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。

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

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。

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 .

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。

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 .