有关增值税会计核算的两个问题柳州钢铁厂黄汉成一、含税单价换算为不含税单价用小数点后的位数现时货物购销一般仍按习惯以含税价结算。在开具增值税专用发票时，必须先将含税单价换算为不含税单价，然后计算出货价和税额，并用价税合计除以货物数量，与含税单价进行验算... Two questions about the accounting of value added tax Liuzhou Iron and Steel Plant Huang Hancheng a, tax unit price is converted into tax-free unit with decimal digits after the current purchase and sale of goods are generally still customary tax-based settlement. In the issuance of VAT invoices, the tax unit must first be converted to tax-free unit price, and then calculate the delivery price and the amount of tax, and the total price tax divided by the number of goods, and the tax unit price for checking ...