由于增值税采用税款抵扣制，因此，在一定期限内可能会产生一个于纳税人有利的抵扣余额一对该余额如何进行处理，将直接涉及到纳税人的切身利益c因此，了解国外对此问题的处理，对于进一步完善我国增值税是不无碑益的。增值税抵扣余额产生的原因增值税以“应纳税额一销项税额一 Since the value-added tax adopts the tax deductible system, a deductible balance that is favorable to the taxpayer may be generated within a certain period of time. How to handle the balance will directly affect the vital interests of taxpayers. Therefore, The handling of this issue is not without reference to further improve China’s value added tax. Reasons for the balance of VAT deduction Value added tax is calculated as "Tax liability -