新年伊始,国家为加快建立社会主义市场经济体制,推出财税、金融、外贸等重大改革,其中税制改革中的一项重要举措是工商企业包括三资企业全面实行统一计税的增值税,替代以往产品税、营业税等。现行增值税的特点,就笔者初步理解是: 一是工商企业均以生产经营商品(劳务)所取得销售收入额大于其购进所支付金额的差额作为增值额征税。二是增值税额计算均以不含税销售额为 At the beginning of the new year, in order to speed up the establishment of a socialist market economic system, the state introduced major reforms in finance, taxation, finance and foreign trade. One of the major measures in the reform of the taxation system is the full implementation of a unified taxation-based value-added tax on commercial and foreign enterprises, including wholly foreign-funded enterprises. Product tax, sales tax and so on. The characteristics of the current value-added tax, the author’s initial understanding is: First, businesses are in the production and operation of goods (labor) to obtain sales revenue greater than the amount of its purchase of the difference as a value-added tax. Second, the VAT calculation is based on tax-free sales