销项税额 meaning in English
output vat
substituted money on vat
vat on sales
vat received(or output tax)
Examples
- 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。 - Article 21 taxpayers selling goods or taxable services shall issue special vat invoices to the purchasers . sale - s amounts and output tax shall be separately indicated in the special vat invoices
第二十一条纳税人销售货物或者应税劳务，应当向购买方开具增值税专用发票，并在增值税专用发票上分别注明销售额和销项税额。 - Article 6 the sales amount shall be the total consideration and all other charges receivable from the purchase rs by the taxpayer selling goods or taxable services , but excluding the output tax collectible , the sales amount shall be computed in renminbi
第六条销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用，但是不包括收取的销项税额。 - 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。