企业由小规模纳税人转化为一般纳税人，由于过渡存货的存在，使得这一时期的一般纳税人税收负担过重。为了鼓励和推动小规模纳税人尽快地向一般纳税人转化，建议国家税务机关应该制定相应的优惠政策，将过渡存货成本中的已纳税金按照一定比率分离出来，并采取分期扣税办法抵扣当期的进项税额。 Enterprises from small-scale taxpayers into general taxpayers, due to the existence of the transitional stocks, making the general taxpayer tax burden overweight during this period. In order to encourage and promote the transformation of small-scale taxpayers to ordinary taxpayers as soon as possible, it is suggested that the state taxation authorities should formulate corresponding preferential policies to separate the tax paid in the cost of transitional inventories by a certain percentage and deduct them in installments withholding tax The current input tax.