外商投资企业（以下简称企业）期初存货已征税款的分离、抵扣问题既关系到新税制的顺利实施，也关系到企业的自身发展，同时，由于企业存货面广、量大、情况复杂，所以核实企业的期初存货，正确计算分离已征税款是我们当前工作的一个重点，这里谈谈我们的具体做法：从期初存货? The separation and deduction of the tax already collected by the foreign-invested enterprises at the beginning of the period (hereinafter referred to as the enterprises) are not only related to the smooth implementation of the new tax system, but also to the self-development of the enterprises. At the same time, , So to verify the beginning of the stock business, the correct separation of the tax has been collected is a focus of our current work, here to talk about our specific practices: From the beginning of inventory?