纺织产品增值税是规定用扣税法扣除已纳税金的,其计算公式为:“应纳税额=产品销售收入额×税率一扣除税额”。对“扣除税额”的计算方法,税务机关只作原则规定,不强求一律,允许企业采取几种不同的计算方法。我们对三种不同的“实耗扣除法”进行了比较,发现这三种方法的利弊各有不同。一、领料实耗法:是按“基本生产”借方发生额,依率扣除已纳税金。这种方法是不管产品完工多少,只管材料领用多少,按领用材料金额扣除已纳税额。这种方法看起来似乎有利于资金周转。但由于与产量、销售脱钩,不能反映当期盈利水平和税负,给财务分析 The value-added tax of textile products is stipulated in the deduction of tax paid by the deducted tax method, and its formula is: “The amount of tax payable = the amount of sales revenue of the product x the tax rate of one deduction of the tax”. Regarding the “deduction of tax” calculation method, the tax authority only provides for the principle and does not insist on the same, allowing the company to adopt several different calculation methods. We compared the three different “real consumption deduction methods” and found that the advantages and disadvantages of these three methods are different. First, picking material consumption method: according to the “basic production” debit amount, according to the rate of deduction of tax. This method is based on the amount of materials used to deduct tax paid, regardless of how much the product is completed. This method seems to be conducive to capital turnover. However, due to decoupling from production and sales, it does not reflect the current profitability level and tax burden, and gives financial analysis.