增值税计算方法的设计与选择

The Framework and Choices of Calculation Method in AVT

增值税计算方法作为增值税的本质反映和主要体现形式，其结构模式的设计应体现增值税的本质特征（原理）并受其制约；同时，计算方法的各构成要素也应体现计算方法的基本要求并受其制约。现行增值税计算方法不符合增值税的本质要求，并与基本设计原则产生偏差和冲突，在实践中难以执行下去，对其进行必要的改进和完善已势在必行。

As the essencial reflection and main form of added-value tax, the design of the structure mode of the calculation of added-value tax should produce its essencial principle and it should be constrained by the calculation of added-value tax. The component elements of the calculation method should reflect the fundamental requirement of the calculation method and it should be controlled by the calculation method. But the present calculation method of added-value tax is not agreed with the essential requirement of added-value tax. So its improvement and perfection must be made.