销项税额

销项税额＝销售额x税率

Output tax = Sales amount * Tax rate

增值税进项、销项税额的确认及会计处理

The Confirmation of the Receipts Tax , Sales Tax of the Value Added Tax and Accounting Treatment

因当期销项税额小于当期进项税额不足抵扣时，其不足部分可以结转下期继续抵扣。

If the output tax for the period is less than and insufficient to offset against the input tax fort-he period , the excess input tax can be carried forward for set-off in the following periods .

2009年1月1日起我国开始正式执行增值税转型新方案，允许全国所有地区、所有行业将新购入的机器设备进项税金全额在销项税额中计算抵扣。

January 1,2009 , China officially implement the VAT reformation , that allows all parts of the country , all sectors deducted the full input tax payment of the newly purchased equipment in calculating the amount of tax .

建筑业增值税销项税额的确定关键在于计税依据的确定，建筑业增值税的计税依据为建筑工程结算收入，即向建设方收取的全部价款和价外费用。第四，进项税额。

The construction industry value-added tax VAT is a tax based on the identification of key construction industry to determine , VAT tax based on the architectural engineering settlement income , namely to construction shall be the total price and other charges . Fourth , the input tax .