近些年来,某些增值税一般纳税人在进行纳税申报时,一直出现零税负(或应缴税金出现红字)。究其原因:一是企业资金雄厚,一次性购进原材料数额较大,造成进项税额大于销项税额,因此,未能发生应缴税金;二是企业钻政策的空子,每月进行盘算,若预计销项税额大于进项税额时,即购进原材料,以达到零税负的目的。为此,笔者建议采用销售成本比率扣税法,其具体方法为:企业每期购进货物时,其进项税额全部计入“增值税——待扣税金”账户,每月终了,工业企业计算出当期产品销售成 In recent years, certain VAT general taxpayers have had zero tax burden (or red tax payable) when making tax returns. The reason: First, the enterprise is rich in funds, one-time purchase of raw materials in larger amounts, resulting in input tax is greater than the output tax, therefore, failed to occur due to tax; second is the business boring policy loopholes, monthly calculations, If the estimated output tax is greater than the input tax, that is, purchase of raw materials to achieve the purpose of zero tax burden. To this end, the author recommends that the cost of sales tax rate deduction, the specific method is: Each purchase of goods, the input tax all included in the “value added tax - to be withheld tax” account, the end of each month, industrial enterprises Calculate the current product sales into