按国民经济核算原则，税金的核算应该是核算当期应缴应税产品的税金。由于增值税是价外税，不是直接计算，它是用当期应税商品销售收入的销项税，扣除当期购进商品的进项税再加减一些调整项而得。其中，增加值核算用的销项税计算的口径与会计核算是相同的，但是，增加值核算中 According to the principle of national economy accounting, tax accounting should be the current tax payable tax payable products. Since VAT is an extra-tax, it is calculated directly as output tax on current taxable sales of goods, minus the input tax on purchased goods for the current period plus or minus some adjustments. Among them, the value-added accounting VAT calculation with the accounting of the same caliber, but the value-added accounting