增值税审计的目的在于查明被审计单位在计算、申报与缴纳增值税的过程中是否存在问题。笔者在进行增值税审计时,发现常见的增值税问题主要有以下几类:对于一般纳税人企业,在应交增值税处理过程中可能存在的第一类问题是没有正确理解或有意歪曲增值税销项税额和进项税额的含义, The purpose of the VAT audit is to find out whether the audited entity has any problems in the process of calculating, declaring and paying VAT. The author found in the audit of value-added tax, the common VAT problems are mainly the following categories: For general taxpayers, VAT tax treatment should be dealt with in the first type of problem is not correctly understood or intentionally distorted value-added tax The meaning of output tax and input tax,