外购固定资产

按对外购固定资产处理方式的不同，增值税可以分为生产型增值税、收入型增值税和消费型增值税。

According to the difference of the treatment of the Purchased fixed assets , value added tax can be divided into production-based VAT , income-producing VAT and consumption-based VAT .

尤其，自2009年1月1日起，我国在全国范围内施行消费型增值税，允许外购固定资产的已纳增值税额从企业销售产品应纳税额中扣除。

In particular , since January 1 , 2009 , we have nationwide enforced the consumption-type VAT , and allows businesses to deduct the VAT which is contained in the purchased fixed assets in one time .

消费型增值税，允许外购固定资产的已纳税金在当期一次性全部扣除，如此便可发挥增值税鼓励投资、加快设备更新的作用。

Comsumption-based value-added tax allows purchase to pay taxes gold disposable all deducted in current period already fixed assets outside , so it can play a role in value-added tax ' encouraging investment and accelerating the renewal of equipment .

企业外购生产用固定资产支付的增值税，按照抵扣政策不同分为消费型增值税、收入型增值税和生产型增值税；

The VAT ( Value Added Tax ) paid for fixed assets by enterprise used for production can be divided into consumption VAT , income VAT and production VAT .