税制改革专题系列讲座（四）──增值税应纳税额的计算财政部税政司朱宪堂一、一般纳税人（一）一般销售行为增值税是依据商品流转额或应税劳务营业额和适用税率，采取税款抵扣原则计算征收的。如有甲、乙，丙、丁四家企业，甲企业生产出１００元的原材料（再如外购扣除项... Lecture Series of Tax System Reform (IV) ── Calculation of Value Added Tax payable Zhu Xiangtang, Department of Public Finance, Ministry of Finance I. General taxpayers (1) General sales activities Value-added tax is based on the turnover of goods or taxable service turnover and applicable tax rates, Adopt tax deduction principles to calculate levied. If A, B, C, D four enterprises, A production of 100 yuan of raw materials (and then purchased deductions ...