一、小规模纳税人增值税账务处理的一般原则小规模纳税人购进货物取得的不管是价税合一的普通发票,还是增值税专用发票,其增值税额一律不得抵扣。购进、生产及销售环节均是价税混合核算,但在月终结转收入时与一 First, the general principles of small-scale taxpayers VAT account processing Small taxpayers purchase goods obtained regardless of the common invoice of price and tax, or VAT invoices, the value-added tax will not be deductible. Purchase, production and sales are mixed price and tax accounting, but when the end of the month income with a