增值税是对生产、销售商品或提供劳务过程中实现的增值额征收的一个税种。我国在增值税的实际征收过程中,纳税人先按商品销售收入乘以增值税税率计算出“销项税额”,再从中扣除“进项税额”(指纳税人用于销售而购进商品或为生产商品购进原材料等投入物时支付给销售者的增值税税 Value-added tax (VAT) is a tax levied on the amount of value added that is realized during the production, sale or provision of labor services. In the process of actual VAT collection in China, the taxpayer first calculates the “output tax amount” by multiplying the sales revenue of goods by the VAT rate and deducts the “input tax amount” from it Value-added tax paid to sellers when goods are purchased, such as purchased raw materials