销项税金是正确计算增值税的基础，对纳税人销项税金的检查，是保证国家税收法律法规的正确贯彻落实，保证国家财政收入，充分发挥税收职能作用的重要手段。本期应纳税额（一般纳税人）=本期销项税额-本期进项税额=本期销售额×适用税率-本期进项税额本期应纳税额（小规模纳税 The sales tax is the basis for the correct calculation of VAT. Checking taxpayers’ output taxes is an important means to ensure the correct implementation of the national tax laws and regulations, guaranteeing the state revenue, and giving full play to the role of taxation. Current tax payable (general taxpayer) = current output tax - the current input tax = current sales × applicable tax rate - the current input tax current tax liability (small-scale tax