Should Input Tax Credited be Paid back when Inventory Losses Occur?

企业发生存货盘亏,相应已抵扣的进项税额是否要转出?

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Companies can offset input tax against output tax, paying the balance to the tax authorities.

公司可以用进项税抵消销项税计算出余额, 然后向税务机关缴纳税款.

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