财政部关于企业处理期初库存纳税问题有关会计核算的通知（９４）财会字第０４号根据国家有关流转税新老税制衔接等几个问题的规定，现就有关会计处理规定如下：一、关于企业期初存货已征税款的处理我部（９３）财会明电传１０号“关于增值税会计处理的补充通知”，已要求... Notice of the Ministry of Finance on Accounting Treatment of Enterprise Proceeds of Opening Stock Tax (94) Accounting Association No. 04 According to the provisions of the State on the convergence of the new and old taxation system of the turnover tax, the relevant provisions on accounting treatment are hereby formulated as follows: The beginning of the inventory tax has been levied on the processing of my Department (93) Accounting Clearing the Tenth “on the accounting treatment of value added tax notice,” has asked ...