增值税是现行税制中的主体税种，占财政收入的份额较大，增值税销项税额的计算、确认，进项税额的确认、抵扣及相应的核算时间都有详细的法律规定，但增值税不能就此过于强调税种的个性化而影响整个涉税核算的系统性、一致性。况且，企业的经营环境、经营方式总在不断的变化， The value-added tax (VAT) is the main type of tax in the current tax system, accounting for a large share of the fiscal revenue. The calculation and verification of VAT for output VAT, the confirmation of the input tax amount, the deductible and the corresponding accounting time have detailed legal provisions, Can not be too much emphasis on individual taxation and affect the tax-related accounting system, consistency. Moreover, the business environment, business management is always changing,