《中华人民共和国增值税暂行条例》第四条规定：增值税一般纳税人销售货物或者提供应税劳务，应纳增值税额为当期销项税额抵扣当期进项税额后的余额。因当期销项税额小于当期进项税额不足抵扣时，其不足部分可以结转下期继续抵扣，又称“留抵税额”。一、现行抵扣方式及存在的 Article 4 of the Provisional Regulations of the People’s Republic of China on Value-added Tax states that VAT general taxpayers sell goods or provide taxable services. The amount of VAT payable shall be the balance of the output tax of the current period offsetting the input tax of the current period. If the output tax of the current period is less than the deductible of the deferred tax of the current period, the insufficient part of the deductible may be carried forward to offset the deferred income in the next period, also known as “deferred tax credit.” First, the current deductible methods and the existence of