input tax短语⁹⁶⁶⁷⁷⁺⁶ 基本例句 进项税 Because of that it allows to deduct the input tax of fixed assets purchased from the input tax of current period. consumption type of VAT can eliminate double taxation and encourage investment. 由于消费型增值税允许扣除外购固定资产已纳税款，消除重复计税，鼓励企业投资等特点，为许多国家所采用。 cnki