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我国从1994年1月1日起，实行新的增值税制。实施了国际上通行的价外税征收办法。为了使新旧税制相衔接，便于企业成本核算，财政部、国家税务总局决定，对1993年底企业存货余额中原材料等金额，均按14％或10％（按农产品）税率，进行价税分离。把分离出来的已征税额，转入‘将
Since January 1, 1994, China has implemented a new value-added tax system. Implementation of the internationally accepted method of collecting foreign taxes. In order to make the convergence of the old and new tax systems facilitate the cost accounting of the enterprises, the Ministry of Finance and the State Administration of Taxation decided that the amount of raw materials and other raw materials in the balance of enterprise inventories by the end of 1993 should be separated at a rate of 14% or 10% (by agricultural products). The separation of the tax amount has been transferred to ’will