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原材料对外销售及投资业务，对生产企业来说不是主要业务，在财会核算和纳税检查中往往会被忽视。因此某些企业在发生这项业务时，由于未予以重视或报着侥幸的心理，不计提增值税销项税额，不同程度地造成了税款流失。而按规定，原材料对外销和对外投资，都应计提应交税金。为
Foreign sales and investment of raw materials business, the production business is not the main business, accounting and tax inspection in the accounting often will be ignored. Therefore, some enterprises in the occurrence of this business, due to not be taken seriously or reported the luck, do not make extra VAT output tax, to varying degrees, caused the loss of taxes. According to regulations, raw materials for export and foreign investment, should be accrued tax payable. for