各省、自治区、直辖市财政厅(局)税务局,在计划单列市财政局、税务局: 经研究,对增值税一般纳税人1994年期初存货已征税款的计算和处理问题,补充通知如下: 一、关于年初存货已征税款的处理问题 (一)纳税人动用年初存货,准许按季抵扣动用部分的已征税款,即:季末存货余额小于年初存货余额部分的已征税款,经税务机关批准后,可转入季度终了后次月的进项税款给予抵扣。每季是否动用了年初存货,视不同情况分别按以下办法确定: 一季度末存货余额小于年初存货余额的,即为在一季度动用了年初存货;二季度末存货余额小于二季度初存 Inland Revenue Department of the provinces, autonomous regions and municipalities directly under the Central Government, the Inland Revenue Department of the State Council, in the cities specifically designated in the State Planning Bureau, the Inland Revenue Department: Upon study, the general taxpayers of value added tax have been taxed at the beginning of 1994 on the calculation and processing of tax issues, with the following supplementary notice: I. Issues Concerning the Tax Collection at the Year-Beginning Inventory (1) The taxpayer uses the beginning inventory to allow the tax-deductible portion to be used on a quarterly basis, that is, the tax amount at the end of the year with the inventory balance less than the inventory balance at the beginning of the year , With the approval of the tax authorities, can be transferred to the quarter after the end of the month input tax deduction. Whether the quarterly inventory is used at the beginning of the year is determined according to different situations as follows: The balance of inventory at the end of the first quarter is less than the balance of the beginning of the year, which is the beginning of the first quarter. The balance of inventory at the end of the second quarter is less than the beginning of the second quarter