流通行业实行增值税后,向一般纳税人销售商品一律开具增值税发票。对经营品种繁多的商业批发企业,为减轻工作量,节省增值税发票的使用,国家税务总局允许按具体销售的品名、规格、单位、数量、价格、销售金额采用增值税发票的附件进行开票(以下简称附件),最后按若干张附件汇总一张增值税销售发票。税制改革实施已近三年时间,但对附件上应标什么价格,至今还不统一。有的单位标不含税价,有的单位标含税价。结果是增加了会计核算的难度,又造成 Circulation industry after the implementation of value-added tax, the general taxpayers to sell goods will be issued value-added tax invoices. In order to reduce the workload and save the use of value-added tax invoices, the State Administration of Taxation allows the commercial wholesale enterprises that operate a large variety of businesses to reduce the workload and allow the VAT invoices to be invoiced according to the name, specifications, unit, quantity, price and sales amount of the specific sales Hereinafter referred to as the annex), and finally press a number of annex summary of a sales tax invoice. Tax reform has been implemented for nearly three years, but what price should be attached to the annex is still not uniform. Some units standard does not include tax price, some units include tax price. The result is to increase the difficulty of accounting, but also caused