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新旧税制衔接的几个问题董永胜一、对１９９３年底以前老库存的处理按国家税务总局通知要求，企业１９９３年底的库存商品应在原进价的基础上内扣１４％，作为备抵的进项税额，８６％为调整后的库存商品进价，由此实现老库存的价税分离。具体操作方法，举例说明如下：（一...
Several Issues on Linking New and Old Tax Systems Dong Yongsheng I. Handling of Old Stocks Before the End of 1993 According to the notice of the State Administration of Taxation, the stock of goods at the end of 1993 should be deducted by 14% on the basis of the original purchase price. As input tax allowance, 86% for the adjusted inventory price of goods, which enables the old inventory price tax separation. Specific methods of operation, for example as follows: (a ...