This applies to input and output tax, for example.

这个适用于进项税和销项税。

Article 10 Input tax on following items shall not be credited against the output tax

第十条 下列项目的进项税额不得从销项税额中抵扣

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。

The final, "taxes payable VAT (stay - recognition tax)" subjects such as a credit balance, said the output tax has not yet received.

期末，“应交税金——应交增值税(待转销项税额)”科目如有贷方余额，表示尚未收到的销项税额。

Secondly, for the consideration of the present tax system in China, we should consider the output tax of value-added tax corresponding with average...

二是结合我国现行税制，考虑与应收账款平均余额相对应的增值税税额。