中华人民共和国增值税暂行条例（以下简称条例）自发布到现在已经三年了，三年来我们认真学习新税法，不断改进会计核算，使会计核算工作不断完善。条例规定：增值税进项税额为纳税人购进货物或者接受应税劳务所支付或者负担的增值税额，其计算公式为，增值税进项税额一买价X扣 The Provisional Regulations of the People’s Republic of China on Value-added Tax (hereinafter referred to as the “Regulations”) have been published for three years now. In the past three years, we conscientiously studied the new tax law, continuously improved accounting and made continuous improvement in accounting. Regulation provides: VAT input tax amount for the taxpayers to purchase goods or accept taxable services paid or borne value-added tax, which is calculated as VAT input tax a purchase price X deduction