电子科技类产品在我国市场经济中占有重要地位,其生产加工企业的经济效益不仅仅关系到企业的生存与发展,同时也是我国利税的重要组成部分。电子科技类企业如何对增值税进行核算与纳税,是目前我国电子科技企业财务管理部门的重要工作之一。文中就电子科技企业增值税核算及其纳税分析进行了简要的论述。 Electronic technology products occupy an important position in the market economy of our country. The economic benefits of their production and processing enterprises are not only related to the survival and development of enterprises, but also an important part of China’s profits and taxes. Electronic technology enterprises how to value-added tax accounting and taxation, is China’s electronic science and technology enterprise financial management department one of the important work. In this paper, the value-added tax accounting of electronic technology enterprises and their tax analysis are briefly discussed.