| 1. | Input tax credit
进项税信贷 |
| 2. | Normal vat payers have the right to require deduction of input tax calculated on the transportation fees paid for purchasing goods form others
38增值税一般纳税人外购货物所支付的运输费用，有要求计算进项税额予以扣除的权利。 |
| 3. | And those online shops engaging in buying & selling goods , includes buying & selling used goods should pay 4 % of vat , and no input tax can be credited
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。 |
| 4. | Article 8 for taxpayers who purchase goods or receive taxable services ( hereinafter referred to as " purchasing goods or taxable services " ) , vat paid or borne shall be the input tax
第八条纳税人购进货物或者接受应税劳务（以下简称购进货物或者应税劳务） ，所支付或者负担的增值税额为进项税额。 |
| 5. | Article 8 for taxpayers who purchase goods or receive taxable services ( hereibafter referred to as " purchasing goods or taxable services " ) , vat paid or borne shall be the input tax
第八条纳税人购进货物或者接受应税劳务（以下简称购进货物或者应税劳务） ，所支付或者负担的增值税额为进项税额。 |
| 6. | Normal vat payers doing old and waste materials business have the right to require deduction of input tax calculated on the money amount for purchase indicated in the purchase document
40从事废旧物资经营的增值税一般纳税人收购废旧物资，有按收购凭证上注明的收购金额计算进项税额予以扣除的权利。 |
| 7. | Average taxpayer , whether does rolled steel exit pay tax , depend on the output tax of exit and the input tax that purchase raw material , output tax is more than input tax to be about to pay tax
一般纳税人，钢材出口是否交税，取决于出口的销项税额与购进原材料的进项税额，销项税额大于进项税额就要交税。 |
| 8. | Normal vat payers have the right require deduction of input tax calculated on the tax exempted agricultural products purchased form the agricultural producers or agricultural products from small - scale vat payers
39增值税一般纳税人向农业生产者购进免税农业产品，或向小规模纳税人购进农业产品，有要求计算进项税额予以扣除的权利。 |
| 9. | Article 9 where taxpayers purchasing goods or taxable services have not obtained and kept the vat credit document in accordance with the regulations , or the vat payable and other relevant items in accordance wit h the regulations are not indicated on the vat credit document , no input tax shall be credited against the output tax
第九条纳税人购进货物或者应税劳务，未按照规定取得并保存增值税扣税凭证，或者增值税扣税凭证上未按照规定注明增值税额及其他有关事项的，其进项税额不得从销项税额中抵扣。 |
| 10. | As exports of goods and international supplies are proposed to be zero rated i . e . no gst when exporting the goods and services , but entitled to reclaim input tax on related purchases , there would be no gst cost on these goods and services and competitiveness of these trades should therefore not be affected
发言人说，由于建议对出口及国际供应实施零税率即是在出口时无须缴交商品及服务税，但登记企业可申请退回在购买相关商品及服务时已缴的税款，这些商品或服务无须缴交商品及服务税，故这些行业的竞争力不会受影响。 |
