商品削价销售时，销售价格低于购进成本的部分，即为商品削价损失。削价商品购进时，其增值税进项税额已申报抵扣，商品削价销售后，其销项税额自然小于己申报抵扣的进项税额，二者的差额即为税款损失。目前，不少企业在商品削价时只核算价格损失，不核算税款损失，其结果是少 When the product is sold at a price lower than the purchase cost, the selling price is the price loss of the product. When the price-cutting commodity is purchased, the VAT input tax amount has been declared to be deducted. After the commodity price-cut sales, the output tax amount is naturally less than the input tax amount that has been declared to be deducted, the difference between the two is the tax loss. At present, many enterprises only account for the price loss when they cut their prices, and do not account for the tax losses, which results in less