抵扣进项税额

明确了可抵扣进项税额的机器设备的范围；

Defining the scope of machines and equipment for which the input VAT can be deducted ;

允许抵扣进项税额的固定资产的范围，应与东北地区的试点保持一致；

Deducted purchases tax amount of fixed assets should be the same scope as that of northeast area ;

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。

And those online shops engaging in buying selling goods , includes buying selling used goods should pay4 % of VAT , and no input tax can be credited .

第二，软件企业最宝贵的资产是人才，软件产品开发过程中直接人工的投入在产品成本中占很重要的部分，但这部分无法抵扣相应的进项税额。

Secondly , the most valuable asset of the enterprises in the line of software is the talented employees , whose efforts account for the lion 's share , but these can not be covered by the Tax Deduction .

研究得出房地产业由于投入产出水平不高，即使外购商品与服务能够全部抵扣，进项可抵扣税额依然有限。

As the Input-output level of the real estate industry is not high even all purchased goods and services can all be deductible , the deductible tax proceeds may still be limited .