求翻译：增值税一般纳税人购进或者自制固定资产发生的进项税额，可根据有关规定，凭增值税专用发票、海关进口增值税专用缴款书和运输费用结算单据从销项税额中抵扣。是什么意思？

VAT general taxpayer purchased or homemade fixed assets input tax deduction of the VAT invoices in accordance with the relevant provisions, with the special letter of payment of customs import VAT and transportation costs of settlement documents from the output VAT.

Where the taxpayer or the Homemade fixed assets purchased in a tax, you can according to the relevant regulations, VAT on invoices, customs import VAT payment book and transport costs from marketing the settlement documents in tax deductions.

The increment duty common taxpayer purchases the income tax amount which or the self-made fixed asset occurs, may act according to the related stipulation, depending on the increment duty special-purpose receipt, the customs imports the increment duty special-purpose tax-memo and the cartage expense

VAT general taxpayer bought or self-made fixed asset input tax, in accordance with the relevant provisions, by virtue of special VAT invoices, customs and import VAT payment settlement documents and transport costs deducted from the sales tax.

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