根据《中华人民共和国增值税暂行条例》规定;纳税人销售货物或者提供应税劳务(以下简称销售货物或者应税劳务),应纳税额为当期销项税额抵扣进项税额后的余额。应纳税额计算公式:应纳税额=当期销项税额-当期进项税额因当期销项税额小于当期进项税额不足抵扣时, According to the Provisional Regulations of the People’s Republic of China on Value-added Tax, taxpayers selling goods or providing taxable services (hereinafter referred to as sales of goods or taxable services) shall be the balance of the output tax deducted from the input tax in the current period. Taxable amount formula: Tax payable = current output tax - the current input tax amount due to the current output tax is less than the current input tax amount less than offset,