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我国现行增值税的计算,已逐步由“扣额法”与“扣税法”并用向单一的“扣税法”过渡,增值税税额的多少取决于三个因素:即产品销售收入、增值税税率和扣税额。当产品销售收入额和适用税率确定之后,扣除额的多少是影响应纳增值税数额大小的决定因素。扣除税额的计算,分为“购进扣税法”和“销售实耗扣税法”两种方法。“购进扣税法”一般适用于购销计划衔接得比较好、产销比较均衡和帐册比较健全的企业,其扣除税额即是购进扣除项目金额与扣除项目适用税率的乘积。这种方法计算扣除税额简便易行、但适用范围小。目前普遍采用的是“销售实耗扣税法”,这一方法,可以提高本期应纳增值税计算的精确度,保证增值税的均衡征收缴纳,不因企业购销脱节、产销失衡而使本期征收增值税大起大落。但是采用“实耗法”计算扣除税额较之“购进法”繁杂,需要通过计算扣除率来求得。扣除率是生产费用中扣除项目金额与生产费用的
The current calculation of China’s value-added tax has gradually been transferred from the “bucking law” and the “tax deduction law” to a single “tax deduction law”. The value of the value-added tax depends on three factors: the product sales revenue, the value-added tax rate, and Tax deduction. After the amount of product sales revenue and applicable tax rate are determined, the amount of deduction is a determinant factor that affects the size of the value-added tax. The calculation of tax deductions can be divided into two methods, the “purchase tax deduction method” and the “tax deduction tax sale method”. The “purchase tax deduction law” generally applies to enterprises whose purchase and sales plans are well connected, whose production and sales are relatively balanced and whose books are relatively sound. The tax deduction is the product of the purchase deduction item amount and the deduction item applicable tax rate. This method is simple and easy to calculate, but the scope of application is small. At present, the “tax deduction method for sales consumption” is commonly used. This method can increase the accuracy of the value-added tax calculations in the current period and guarantee the balanced collection and payment of value-added tax. This is not due to the imbalance between the purchase and sales of companies and the imbalance between production and sales. The collection of VAT has been ups and downs. However, the use of “real consumption method” to calculate tax deductions is more complicated than the “purchase law” and it needs to be calculated by calculating the deduction rate. The deduction rate is the amount deducted from the production cost and the production cost