一、我国增值税扣税方法的演变及现状我国增值税的改革,是伴着扣税方法的选择而逐步向前推进的。1979年增值税试点初期,采取了扣额法和扣税法并存的税款计算办法。但扣额法存在着两大弊端:一是全能厂和专业厂税收负担不平衡;二是出口产品退税和实际征税不一致。因此,1987年,取消了扣额法,对增值税的应税产品一律采取扣税法。扣税法分为实耗扣税法和购进扣税法。实耗扣税法是在我国推行增值税初期,在特定的客观条件下产生的,它对增值税在我国的进一步推开起到了积极作用。但无论是投入实耗法、产出实耗法,还是销售实耗法,都 First, the evolution and status of China’s VAT deduction method The reform of China’s VAT is accompanied by the choice of tax deduction and gradually move forward. Early in 1979, the trial of value-added tax adopted the method of calculating the amount of tax withholding method and tax deduction method. However, the deduction method has two major drawbacks: First, the Almighty factory and professional factory tax burden imbalance; the second is the export tax rebate and the actual tax levy inconsistent. Therefore, in 1987, the deduction method was abolished and the tax deduction method was applied to the taxable products of value added tax. Tax deduction law is divided into real tax deduction and purchase tax deduction. The real consumption deduction tax law is the initial stage of implementing value-added tax in our country, which is generated under certain objective conditions. It has played a positive role in the further promotion of value-added tax in our country. However, whether it is invested in real consumption method, output real consumption method, or sales real consumption method, all