檢視应交增值税的原始碼

[[File:应交增值税.jpg|缩略图|[https://image.baidu.com/search/detail?ct=503316480&z=0&ipn=d&word=%E5%BA%94%E4%BA%A4%E5%A2%9E%E5%80%BC%E7%A8%8E&step_word=&hs=0&pn=21&spn=0&di=330&pi=0&rn=1&tn=baiduimagedetail&is=0%2C0&istype=0&ie=utf-8&oe=utf-8&in=&cl=2&lm=-1&st=undefined&cs=3358095316%2C4102364600&os=191667243%2C3044724581&simid=0%2C0&adpicid=0&lpn=0&ln=1263&fr=&fmq=1618638602627_R&fm=&ic=undefined&s=undefined&hd=undefined&latest=undefined&copyright=undefined&se=&sme=&tab=0&width=undefined&height=undefined&face=undefined&ist=&jit=&cg=&bdtype=0&oriquery=&objurl=https%3A%2F%2Fgimg2.baidu.com%2Fimage_search%2Fsrc%3Dhttp%3A%2F%2Fwww.51wendang.com%2Fpic%2F6188fd14d945d0da4354e0e0%2F1-688-jpg_6_0_______-664-0-0-664.jpg%26refer%3Dhttp%3A%2F%2Fwww.51wendang.com%26app%3D2002%26size%3Df9999%2C10000%26q%3Da80%26n%3D0%26g%3D0n%26fmt%3Djpeg%3Fsec%3D1621230622%26t%3D625a53e43a933fbb05bd960b13dbfe4e&fromurl=ippr_z2C%24qAzdH3FAzdH3Fooo_z%26e3Bc8ojg1wg2_z%26e3Bv54AzdH3F15vAzdH3Fm8bbu1891l9c1a1w9nc9jaja&gsm=18&rpstart=0&rpnum=0&islist=&querylist=&force=undefined 原图链接][https://www.51wendang.com/doc/6188fd14d945d0da4354e0e0 来自无忧文档]]]
'''应交增值税'''是指一般纳税人和小规模纳税人销售货物或者提供加工、修理修配劳务活动本期应交纳的增值税。本项目按销项税额与进项税额之间的差额填写。应注意的是，如果一般纳税人企业进项税大于销项税，致使应交税金出现负数时，该项一律填零，不填负数。