进项大于销项怎么结转增值税

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select * from tbl_Articles WHERE ArticleID=2953262 LIMIT 0,1
select * from tbl_Articles_data WHERE ArticleID=2953262 LIMIT 0,1
select * from tbl_Articles_sphinx where id=2953262 LIMIT 0,1
SELECT ArticleID,Title FROM tbl_Articles WHERE ArticleID IN(1075498,2562914,244982,1062034,1303577,1078873,1070410,1117456,1114078,1370195,1090993,1094767,1043756,1067591,1097575,1121218,1099411,1118779,1091376,1131679,1119712,1722518,1092129,1092319,1109723,1121172,1119642,1132921,1073413,1067369) ORDER BY field (ArticleID,1075498,2562914,244982,1062034,1303577,1078873,1070410,1117456,1114078,1370195,1090993,1094767,1043756,1067591,1097575,1121218,1099411,1118779,1091376,1131679,1119712,1722518,1092129,1092319,1109723,1121172,1119642,1132921,1073413,1067369)