增值税的检查是以《中华人民共和国增值税暂行条例》及其实施细则为依据。根据增值税暂行条例的规定,在我国境内销售货物、进口货物以及销售应税劳务,均应缴纳增值税。对一般纳税人来说,其应纳增值税额为当期销项税额抵扣当期进项税额后的余额。本文就企业销项税额和进项税额,以及应交税额的检查内容和方法作些尝试。 The inspection of value-added tax is based on the Provisional Regulations of the People’s Republic of China on Value-added Tax and its implementing rules. According to the provisions of the Provisional Regulations on Value-added Tax, value-added tax should be paid when selling goods, importing goods and selling taxable services in China. For ordinary taxpayers, the amount of VAT payable is the balance of the current output tax deducted from the current input tax. This article makes some attempts on the contents and methods of examining the amount of tax and input tax of enterprises and the amount of tax payable.