input VAT

美 [ˈɪnpʊt væt]英 [ˈɪnpʊt væt]

input VAT

1

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

明确了可抵扣进项税额的机器设备的范围；
2

They can therefore register for VAT and recover input VAT on supplies made to them .

因此，他们可以登记增值税，从而恢复他们的供应作出进项税额。
3

The rules also make clear that the recipient in these circumstances will be entitled to an input VAT credit , so that VAT is not a real cost , provided certain documentation requirements are met .

法规还明确了在这种情况下，如果满足一定的文件要求，服务接受方可以进行进项抵扣，因而增值税就不成为一个实际成本。