我国实施新税制两年多来，收到较好成效，增值税税收呈平稳增长但是，不能忽视的是，在增值税实际执行过程中，也存在着一些不尽合理与公平的地方。本文拟结合实际工作，对现行增值税应纳税额的计算问题谈点浅见，期望有助于增值税税制的完善。按照新税制的规定，增值税应纳税 In the two years since China implemented the new tax system, it has received good results and its VAT revenue has been steadily growing. However, we can not ignore the fact that there are still some areas of unreasonable and fair value in the actual implementation of VAT. This article intends to combine the practical work, the current value-added tax liability calculation of the point of view, hoping to contribute to the improvement of the VAT system. In accordance with the provisions of the new tax system, value added tax should be taxed