按现行会计制度的规定，无论采用何种结算方式进行商品交易，只要购销行为实现，并且符合销项税、进项税确认条件时都应予以确认．在采用该原则确认增值税时，销方无论款项是否收到．购方无论款项是否实际已支付，双方都应在账面上确认各自的增值税须．并按“当期销项税额减当 According to the current accounting system, no matter what kind of settlement method is used for the commodity transaction, it should be confirmed as long as the purchase and sale act is realized and the conditions of the output tax and input tax confirmation are met. In using this principle to confirm the value-added tax, the seller whether the money received. Whether the payment has actually been paid by the purchaser, both parties shall confirm their respective VAT vouchers on their books. And press "current output tax minus when