近年来,随着经济体制改革的深入,实行增值税的企业越来越多。在这种情况下,企业会计工作应如何适应新的要求,准确及时地向税务部门提供计税的有关数据资料,使之正确执行国家税法,是摆在我们会计工作者面前的一个新内容。目前,我区增值税的计算与征收,大多是实行“扣额法”。这种征收方法,一般是平时先按税务部门核定的“指数”,求出应纳税额,进行预交。待一个月后或一个生产周期结束后。再按实际计征税额进行结算,多退少补。按照“扣额法”的要求,企业应将其生产应税产品所发生的外购原材料(包括原料及主要材料、辅助材料、外购件、修理用备件)、燃料、动力和计入产品售价的包装物等,分门别类地记录清楚,然后累总按所规定的扣 In recent years, with the deepening of economic reform, more and more enterprises have implemented value-added tax. Under such circumstances, how to adapt the new accounting requirements to the new requirements, accurately and promptly provide taxation departments with relevant data on taxation so that the correct implementation of the tax laws of our country is a new issue for our accounting workers. At present, the calculation and collection of value-added tax in our district are mostly implemented with the “deduction method.” This method of collection, usually usually according to the tax department approved the “index”, calculate the amount of tax payable, the pre-paid. After a month or after the end of a production cycle. Then according to the actual calculation of tax amount to settle, Duotuishaobu. In accordance with the “Withdrawal Law” requirement, the enterprise shall report the purchased raw materials (including raw materials, main materials, auxiliary materials, purchased parts, spare parts for repair), fuel, power and products included in the sales of taxable products Price of packaging, etc., categorized record clearly, and then tired according to the provisions of the buckle