略谈增值税销项和进项税额计算方法上官云竹新税制实施后，不少企业在登记增值税销项和进项税额中，做法不一。销项税额登记，一种是根据当月开具的专用发票（发票联）价税分开登记并汇总。另一种是将丹具专用发票（发票联）的销售收入总额除以１．１７后，分开价和税。例... Slightly on the value-added tax items and input tax calculation Shangguan cloud bamboo new tax system after the implementation of many companies in the registration VAT and input tax, different approaches. The output tax registration, one is based on the month issued a special invoice (invoice) price tax separate registration and summary. The other is the Dan with a special invoice (invoice) total sales revenue divided by 1.17, the split price and tax. example...