This paper analyzes on and probes into the problems probably existing in the course of the treatment of the value added tax should be paid by the tax payer enterprise, and puts forward some measures should be taken in the course of the auditing. 通过对纳税人企业在应交增值税处理过程中可能存在的问题进行了分析、探讨,并提出在审计过程中应采取的对策。