一、商业企业购进货物．其进项税额申报抵扣时间不一定要在付清款项后《中华人民共和国增值税暂行条例》规定，商业企业购进的商品必须已经付款，方可申报抵扣，否则将以偷税论处，并且受到该税款在以后也不得抵扣的处罚。这无疑加大了商业企业，特别是采取分期付款购货方式的 First, commercial enterprises to purchase goods. The input tax declaration deduction time is not necessarily after the payment of “Provisional Regulations of the People’s Republic of China on Value-added Tax” provides that commercial enterprises purchased goods must have been paid before they can declare a deduction, or tax evasion will be subject to and subject to The tax will not be deductible in the future punishment. This undoubtedly increased commercial enterprises, especially to installment purchase