编辑部: 新的增值税改为价外征税,并且启用增值税专用发票,这大大加强了增值税的源泉控制,使增值税的征收管理工作更加规范化。但从实施情况看,一些纳税人,尤其是过去缴纳营业税现在改缴增值税的批发和零售单位,还不能完全适应新税制的要求,尤其对价格标签上的单价与发票联的单价不一致感到困惑和不解,由此,个别销货者见购货方缺少专用发票知识,便用原含税价格作为计税依据来计算销项税额,以达到 Editorial Department: The new value-added tax to the price of foreign tax levied, and the opening of special VAT invoices, which greatly strengthened the sources of control of value-added tax, VAT management more standardized. However, as far as implementation is concerned, some taxpayers, especially the wholesale and retail units that have already turned over the sales tax to pay VAT, can not fully meet the requirements of the new tax system. In particular, they are puzzled by the price inconsistency between unit price and invoice unit price And puzzled, thus, individual sellers see the buyer lack of knowledge of special invoices, they use the original tax price as a tax basis to calculate the amount of output tax, in order to achieve