With the rapid development of business credit, the liability link of related enterprise has became the obstruction of turner of business fund. However, current added value tax doesn't function effectively and it also brings inflexible turnover of business fund some new difficulties. The regulation of the time of added tax obligation taking place and tax offset, are regarded as the main point, according to the example of enterprise, analyzes the negative influence on the turnover of business fund deeply and advances the improved suggestion on the ground of our national status.