一、增值税转型改革与会计核算体系增值税是以境内销售货物、进口货物或者提供加工、修理修配劳务的增值额为征税对象。按照企业规模大小(年销售额)和账务是否健全划分为小规模纳税人和一般纳税人。一般纳税人实行扣税法,使用机制防伪增值税专用发票,应交增值税等于销项税额扣除可以抵扣的进项税额。我国在计算增值税 I. Value-added tax reform and accounting system Value-added tax is the object of tax on the value-added tax on sales of goods, imported goods or provision of processing and repairing services. According to the size of the enterprise (annual sales) and the soundness of the accounts is divided into small-scale taxpayers and taxpayers in general. The general taxpayer deduction tax law, the use of special anti-counterfeiting value-added tax invoices, VAT should be equal to output tax deduction can be deducted input tax. My country is calculating VAT