附件一：增值税企业１９９４年期初存货已征税款计算办法一、除外贸企业外，凡认定为增值税一般纳税人的企业、企业性单位，均应依照本办法计算１９９４年期初存货中含有的已征税款（以下简称已征税款）。外贸企业的已征税款的计算办法，另行制定。二、已征税款按以下规定... Annex I: Calculation of tax levied on inventories of value added tax enterprises beginning in 1994 1. All enterprises and enterprises, other than foreign trade enterprises, that are recognized as general taxpayers of value added tax shall calculate the amount of tax levied on inventories Of the tax already collected (hereinafter referred to as tax already). The method of calculating the tax levied on foreign trade enterprises shall be formulated separately. Second, the tax has been levied according to the following provisions ...