增值税的会计处理中 ,新税法对商品销售退回和折让均有具体的规定。而对应收账款出现坏账损失中包含增值税部分如何冲减尚无明确意见。于是 ,就有了以下两种会计处理方式 :一、将以确认的坏账损失中的销项税额部分直接在“应交税金一应交增值税一销项税额”科目中冲减。即减少 In the accounting treatment of value added tax, the new tax law has specific provisions on the return and discount of sales of goods. There is no clear opinion on how to offset the part of the value added tax included in the accounts receivable arising from the bad debt losses. As a result, there are two types of accounting treatment: First, the amount of the output tax in the confirmed losses of bad debts will be offset directly in the section titled “Taxes payable-VAT payable-VAT payable”. That is to reduce