贵刊1996年12期《意见与建议》栏，刊登顾中国等同志的建议，认为“应将确认坏帐损失的销项税额部分提交给税务部门验定批准后，直接在应交税金—应交增值税（销项税额）帐户中冲减。”读后认为有待商榷。增值税是一种价外税，又是一环扣一环的环节税。企业应纳的增值税是根据 In the column of “Opinions and Suggestions” issued by your magazine in December 1996, you should consider the suggestions of China and other comrades that “the tax on the output tax for the loss of bad debts should be submitted to the tax department for verification and approval, and the tax payable should be paid directly Pay VAT (output tax) offset in the account. ”After reading that to be open to question. Value-added tax is a price-added tax, but also a part-cycle part-time tax. Enterprises should pay VAT is based on