税额计算 meaning in Chinese

computation of tax amount

Even though , many flaws can be found in it . the imperfect tax credit system , various tax credit vouchers and the disjointed tax credit chain have made tax burden shift and tax payment run off . in the meanwhile , in the perspective of the current vat computation method , the more input tax payment is , the less tax payable will be , so increasing the amount of the input tax has become the major means of tax evasion and avoidance
但是，现行应纳增值税税额计算中的抵扣制度也存在明显的缺陷：抵扣制度不完善，抵扣凭证多样化，抵扣“链条”脱节，致使税负转移、税款流失；同时，由于在现行增值税税额的计算中，进项税额越大，应纳税额就越少，加大进项税额成为偷、逃税的主要手法。