增值税的计算建立在税额的抵扣链条不断延续的基础之上,原本不会产生所谓“差额征税”的问题,但是由于在现行营业税政策中,已有国家或地方明确规定了按照差额确定计税营业额的情形,让某些特定经营行为或行业得到了实际上的类似于“增值税”的待遇,但实际上其税率(可能是差额基础上的3%、5%)就远远低于同期的增值税适用税率如 The calculation of value-added tax is based on the continuous continuation of the deduction chain of the tax amount. Originally, the problem of so-called “levying tax” would not have arisen. However, since the existing business tax policy has already stipulated clearly in accordance with the Variances Determining the turnover of a tax enables certain specific operations or industries to actually receive treatment similar to “value-added tax”, but in fact the tax rate (which may be 3%, 5% ) Is much lower than the VAT rate applicable for the same period