企业进、销项税额核算中存在的问题李振如进、销项税额是新的增值税计算应纳税额所依据的最重要的两个因素，其计算的正确与否，直接关系到国家和纳税人的利益。从新的增值税实施一年多来的情况看，许多增值税一般纳税人对进、销项税额计算还存在着不少问题。一、销项税额... Enterprise into the output tax accounting problems Li Zhen advance, output tax is the new value added tax calculation of tax payable based on the most important two factors, the calculation is correct or not, is directly related to the state and the taxpayer Interests. Since the implementation of the new value added tax for more than a year, many taxpayers of value added tax still face many problems in calculating the amount of input and output taxes. First, the output tax ...