目前增值税进项税额扣除采取购进扣税法。这种方法导致部分企业长期负税，造成税收收入不均衡等等。为此，笔者提出一种“比例扣税法”。一、比例扣税法1、所谓比例扣税法，是借鉴商业零售企业会计核算结转进销差价的规则，设计一种新的增值进项税扣除办法。即在现行增值税核算 The current VAT input tax deduction to take purchase deduction tax law. This method led to long-term negative tax some businesses, resulting in tax revenue imbalances and so on. To this end, I propose a “tax deduction ratio.” First, the proportion of tax deduction law 1, the so-called proportional tax deduction, is the commercial retail business accounting for carry forward the difference between Invoicing, the design of a new value added tax deduction. That is, the current value-added tax accounting