一般纳税人销售货物或者提供劳务，应纳税额等于当期销项税额减去当期进项税额。进项税额是指当期购进货物或者应税劳务缴纳的增值税额。这里有两层内容，一是增值税额的缴纳是通过销售方，因此实际上是支付给销售方。二是进项税额是从销售方取得的增值税专用发票上注明的增值 General taxpayers selling goods or providing labor services, tax payable is equal to the current output tax minus the current input tax. Input tax refers to the purchase of goods or taxable services to pay VAT. There are two layers of content. First, the amount of value added tax is paid by the seller and is therefore actually paid to the seller. Second, the input tax is obtained from the sales side of the value added tax invoices specified on the added value