增值税是就商品生产、流通和加工、修理、修配各个环节的增值额课税的一种流转税。是纳税人用当期收取的销项税额抵扣当期支付的进项税额，余额为纳税人应交的增值税。 在实际工作中，一些企业因为一时资金短缺，出现欠缴增值税现象，这时他们往往用以前月份欠缴增值税抵扣以后 Value-added tax is a turnover tax on the value-added tax on all aspects of the production, circulation and processing, repairing and repairing of goods. Is the taxpayer to use the current output tax deduction of current input tax paid, the balance for the taxpayers should pay VAT. In actual work, some enterprises are in default of value-added tax due to a temporary shortage of funds. At this time, they often use the non-payment of VAT deduction in the previous months