为了进一步完善税制,加强征管工作,今年国家税务总局发布了《关于加强增值税征收管理工作的通知》。(以下简称通知)通知对工业生产企业和商业企业购进货物增值税进项税额申报抵扣的时间作了不同的规定。通知规定商业企业购进货物,必须付款后才能申报抵扣进项税款;工业生产企业购进货物只需验收入库即可申报抵扣。笔者认为,对商业企业采用付款后扣税法,对某些商业企业,购进工厂货物,一方面 In order to further improve the tax system and strengthen the work of collection and management, this year the State Administration of Taxation issued the “Notice on Strengthening the Management of VAT Collection and Collection.” (Hereinafter referred to as the circular), made different provisions on the time when declarations of VAT were added to the VAT on purchased goods purchased by industrial enterprises and commercial enterprises. The circular requires commercial enterprises to purchase goods that must be paid before they can declare the input tax deductible. For industrial products purchased, they can declare a deduction only when they are accepted for storage. The author believes that after the payment of commercial enterprises using the tax deduction law, for some commercial enterprises, purchase of factory goods, on the one hand