在增值税的征管实践中发现,一些企业通过将原本独立核算的公司或二级单位变为非独立核算单位、成立集团公司的办法,合并计算缴纳增值税,达到少缴税的目的,给税收征收管理工作增加了难度。主要表现在:(１)将原来独立核算、单独计算缴纳增值税的各分公司合并成一个单位,通过应纳? In the collection and management of value added tax, it has been found that some enterprises merged the calculation and payment of value added tax to achieve the purpose of paying less tax and taxation by changing the originally independent accounting company or secondary unit into a non-independent accounting unit and setting up a group company Expropriation management has increased the difficulty. Mainly in: (1) The original independent accounting, separate calculation and payment of VAT paid by the merger into one unit, through the admission?