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.

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.

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。

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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.

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。

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VAT of the two countries has many differences in taxpayer, taxable object, tax rate, category of VAT, calculation, amount of purchases tax, etc.

同时两国在增值税纳税人、征税对象、税率、增值税类型、计算方法、进项税额的确定等方面都存在诸多差异。

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Normal VAT payers have the right to require deduction of input tax calculated on the transportation fees paid for purchasing goods form others.

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。

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If any input tax amounts fail to be calculated separately or calculated accurately, the competent tax authorities will verify the same.

未分别核算或者未准确核算进项税额的，由主管税务机关进行核定。

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Thirdly, general taxpayer of non-value-added tax purchased fixed assets are not included in the deductible input tax.

三是非增值税一般纳税人购进的固定资产所包含的进项税额得不到抵扣。

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

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；

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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；

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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。

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Does the company withhold income tax?

这个公司需要保留进项税额吗？

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On the input tax creditability of the consumed materials in the trial operation period?

试运行期间消耗材料的进项税额能抵扣吗？

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On accounting treatment of receipts tax of short supply and loss of purchased products

论外购商品短缺与毁损进项税额的会计处理

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Input tax= Purchasing price* Deduction rate

进项税额＝买价x扣除率

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Other tax-free incomes as prescribed by the state council.

国务院规定的其他不征税收入。

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The value of monitoring equipments purchased by city commercial banks shall be calculated respectively and the monitoring equipments shall be managed as fixed assets and shall not be deducted directly as safety and security expense before tax.

城市商业银行购置的监控设备，应单独计算其价值，作为固定资产进行管理，不得列为安全防范费直接在税前扣除。

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The restrictions factors to tax planning mainly refer to the tax-rule restrictions, such as economics essence of transaction, business purpose, income transfer, constructive income, related transaction and tax deduction.

税收筹划行为的约束因素主要指交易的经济实质和商业目的、收入转移、推定收入、关联交易、税前扣除等税收规则约束。

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Those efforts gained a substantial boost recently from a 31-city trial program, which provided an income tax exemption on insurance premium payments, albeit for only up to 2400 yuan a year.

覆盖31个城市的商业健康保险个人所得税试点项目，尽管每年个税税前扣除金额只限2400元，最近仍然显著提振了商业医疗保险市场。

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Many measures are to be taken to support the investment of property and liability insurance in China, which include the decrease of investment reserves and the lower tax rate of capital gains.

我国应通过扩大投资准备金税前扣除范围、适当降低资本利得适用税率等方式对财产保险投资给予税收支持。

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If the new law is passed, domestic companies, like their overseas counterparts, will be allowed to list all the wages they pay as costs, instead of pre-tax deductible items.

如果内外资企业所得税并轨，国内公司就可以像外资公司一样将工资列为成本而不是税前扣除项。

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But a much larger number of affluent Britons feel hard hit by tweaks to tax allowances, as well as higher taxes on pension contributions, capital gains and house sales.

但是大量英国富人遭受到税前扣除额的重击，另外，他们还要缴纳高额的养老金、资本所得税和房屋销售税。

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