国家税务总局关于商业企业明年期初存货已征税款处理问题的通知

• 出 处: 商业会计
• 发表日期: 1994年01期
• 关键词: 国家税务总局 商业企业 进项税额 资金周转

国家税务总局关于商业企业明年期初存货已征税款处理问题的通知国税明电［１９９３］０７２号关于商业企业明年期初存货中含有的已征税款的处理问题，原则上同其他企业一样：凡动用的部分，即年末库存余额小于年初库存余额的差额，准予作为当年进项税额予以抵扣。但为了有...

Circular of the State Administration of Taxation on the Issues Concerning the Tax Collection of Taxes on Inventory Inventories of Commercial Enterprises Beginning of Next Year Guo Shui Ming [1993] No. 072 deals with the issue of tax levied on the inventories of commercial enterprises beginning next year in principle, as is the case with other enterprises: The part used, that is, the difference between the ending balance of inventories and the beginning balance of inventories, is allowed to be deducted as the input tax of the current year. But in order to have ...