计算核实增值税期初存货已征税款工作中存在的问题苟峰增值税期初存货，是指除外贸企业外，凡认定为增值税一般纳税人的企业、企业性的单位，在实施新的增值税前库存的外购货物，包括原材料、商品、低值易耗品、包装物、委托加工材料的实际采购成本和委托加工材料实际支付... Calculate and verify the VAT at the beginning of the inventory tax has been tax problems Gou Feng VAT initial inventory, is the exception of foreign trade enterprises, where the general taxpayers recognized as value-added tax enterprises, enterprise units, the implementation of new value-added Outsourcing of pre-tax inventory, including raw materials, commodities, low-value consumables, packaging, commissioned processing of materials, the actual procurement costs and commissioned processing of materials actually paid ...