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新增值税税法规定,对1993年期末已税存货的动用部分,按规定准予转入抵扣期次月进项税金中,抵减其当月的销项税额。是否动用,取决于期初存货是否大于期末存货,如果前者大于后者,则以两项存货的差额计扣税款。此项差额的计算公式为: ①期初存货+本期进货-本期销货=期末存货
The new value-added tax law stipulates that the portion of the taxable inventories used at the end of 1993 shall be allowed to be transferred to the input tax of the current month of the deduction period and offset the output tax of that month. Whether or not to use it depends on whether the beginning inventory is larger than the ending inventory. If the former is larger than the latter, the difference between the two inventories is used to deduct the tax. The difference is calculated as follows: ① beginning inventory + current purchase - current sales = ending inventory