新税制中的增值税，实行的是价外税，即价款和增值税分别核算，一共收取，分别记帐。一般地讲，企业购进环节支付的税金和销售环节收取的税金（即进项税、销项税）以及上缴的税金，由于产品成本和售价中均不包含税金，因此大众的讲法是，新税制实施后，企业似同于一个代扣代缴 Value-added tax in the new tax system, the implementation of the foreign tariffs, namely the price and VAT were accounted for, received a total of, respectively, accounting. Generally speaking, the taxes paid in the purchase of enterprises and the taxes collected in the sales process (ie, input tax, output tax) and taxes paid, since the cost of the products and the selling price do not include taxes, the general public’s argument is that new After the implementation of the tax system, the same as a business withholding payment