现将《国家税务总局关于增值税期初存货已征税款余额抵扣问题的通知》（国税发［２０００］３号）转发给你们，并作如下补充，请一并贯彻执行。 一、鉴于目前我省增值税期存货已征税款尚未抵扣完毕的只有福州、南平、宁德三地（市）国税局，面额度不大，因此省局决定，上述地市 We hereby forward to you the Circular of the State Administration of Taxation on the Deductibility of the Balance of Taxed Items Obtained at the Beginning of the Value Added Tax Inventory (Guo Shui Fa [2000] No. 3) and supplement them as follows. Please implement them together. First, in view of the current tax collection in the province’s VAT period has not been deductible completed only Fuzhou, Nanping, Ningde three (City) IRS, the denomination is not large, so the provincial bureau decided that the above-mentioned cities