在新税制实施过程中，企业的应税产品都是以含税价格销售的，把含税价换算成不含税价格，计算销项税时，由于采用的计算方法不同，尾数保留不一致，同时受到应税产品的品种、单价、单位、数量等诸因素的影响．使得计算出的不含税价格、税金、价税合计等数据，难免要产生误差， In the process of implementing the new tax system, the taxable products of the enterprises are all sold at the tax-inclusive price, and the tax-included tax is not included in the tax price. When the output tax is calculated, the mantissa is kept inconsistent because of the different calculation methods adopted Affected by the variety of taxable products, unit price, unit, quantity and other factors. Making the calculated tax-free prices, taxes, taxes and other data total, it is inevitable to produce errors,