关于某些特殊情况下增值税应纳税额的确定修宏健应纳税额是纳税人履行纳税义务和税务机关行使征税职权的依据，是征税对象的量化表现。应纳税额能否及时、准确地确定不仅关系到国家的税款能否及时、足额入库，而且关系到纳税人的合法权益能否不受侵犯。增值税的应纳税额是... On certain special circumstances to determine the amount of VAT payable XXIC tax payable is the taxpayer to fulfill tax obligations and the tax authorities to exercise their powers of taxation is the quantitative performance of the tax object. Whether the tax liability can be promptly and accurately determine not only the tax related to the state can be timely and full storage, but also the taxpayer’s legitimate rights and interests can not be violated. The tax payable for VAT is ...