output vat meaning in Chinese

销项税额
销项增值税

If export enterprise claimed tax refund falls into enterprises which are allowed to enjoy broaden vat deduction , and self - used facility is exported after the date on which the enterprise is approved to enjoy broaden vat deduction , in - charge tax authority can ' t cope with tax refund until it ' s confirmed that input vat of the facility was claimed against output vat ; if in - charged tax authority confirmed that relevant input vat of the facility has been claimed in prior vat calculation , it should not handle tax refund
第九条申报退税的出口企业属于扩大增值税抵扣范围企业的，其自获得扩大增值税抵扣范围资格之日起出口的自用旧设备，主管税务机关应核实该设备所含增值税进项税额未计算抵扣后方可办理退税；如经主管税务机关核实，该设备所含增值税进项税额已计算抵扣，则不得办理退税。