增值税在税法中是非常重要的,增值税应纳税额的计算主要有3种类型:一是一般纳税人销售货物或提供应税劳务应纳税额的计算;二是小规模纳税人销售货物或提供应税劳务应纳税额的计算;三是上述两类纳税人进口货物应征收额的计算。 The value-added tax is very important in the tax law. The calculation of the tax payable of value-added tax mainly includes three types: one is the calculation of the general taxpayer selling goods or providing taxable service tax payable; the other is the small-scale taxpayer selling goods or Provide taxable service tax liability calculation; third is the above two types of taxpayers import goods should be collected calculation.