新增值税试行一年多来，由于新增值税变化较大，再加上税改之初公布的《增值税暂行条例》规定过粗，及随后发布的各种补充规定过多，所以，在实际工作中，往往使财会人员感到无所适从，不易把握。笔者对现行增值税实际征收工作中经常遇到的难点问题作一介绍，以供参考。一、销 Over the past year since the trial implementation of the new value added tax, due to the large changes in the new value added tax, as well as the provisions of the “Provisional Regulations on Value-Added Tax” promulgated early in the tax reform and the excessive supplementary provisions to be promulgated subsequently, In actual work, often make accounting staff feel confused, not easy to grasp. The author of the current actual collection of value-added tax work often encountered difficulties to make an introduction for reference. First, the pin