增值税进项税额

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 .

商品流通企业外购商品在验收入库时，可能由于自然条件或其他原因，会出现商品溢余或短缺，在对其进价进行处理的同时，也应对其增值税进项税额进行不同的会计处理。

When commodity circulation enterprises check and accept purchased commodities and because of natural condition and other reasons , commodities can spillover and be short supply , different accounting treatment should be conducted on their receipt tax of value-added tax while on bid .

增值税进项、销项税额的确认及会计处理

The Confirmation of the Receipts Tax , Sales Tax of the Value Added Tax and Accounting Treatment

对出口商销售的以出顶进国产棉，免征其销售环节的增值税，其进项税额按5%的退税率办理退税。

With respect to the domestic cotton under export substituting import sold by exporters , VAT of the sales shall be exempted and the income tax shall be rebated at5 % rebate rate .

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 .