对于一般纳税人在某一段时间内应纳的增值税数额，我国税法规定采取税额抵扣的办法，用公式表示为：应纳增值税额＝当期销项税额－当期进项税额当期销项税额＝销售额×适用税率“当期”指某一段时间，我国税法规定为一个月或者一次；“当期销项税额”指在当期内提供应税行为的 For the amount of VAT payable by the general taxpayer in a certain period of time, China’s tax law stipulates that tax deduction should be adopted as follows: Value-added tax payable = Current output tax - Current input tax Current output tax = sales × applicable tax rate “current period” refers to a certain period of time, China’s tax law for a month or once; “current output tax” refers to the provision of taxable activities in the current period