在三大流转税中,增值税是占税收收入来源比例最大的税种,因此国家在对该税种的征收管理非常严格,针对偷税漏税的处罚力度相当大。作为企业来说,应正确核算应纳税额,准确无误地填写纳税申报表并且及时申报纳税。本文以一般纳税人的制造业为主体,结合实务的案例共同探讨在增值税的涉税业务中容易出错的地方,以期能够给企业带来一定的借鉴意义。 Among the three turnover taxes, value-added tax is the largest proportion of the tax revenue sources, so the state has very strict regulations on the collection and management of such taxes and penalties for tax evasion. As an enterprise, the tax payable should be correctly calculated, the tax return should be filled in accurately and the tax payment should be timely reported. In this paper, the general taxpayers’ manufacturing industry as the main body, combined with practical cases to explore the VAT-related business tax-prone areas, with a view to bring some reference to the enterprise.