废业企业销售期初存货增值税的征收与管理财政部、国家税务总局对增值税一般纳税人期初存货已征税款抵扣曾作了明确的规定，各省、市依据总局的规定结合本地区的实际情况，制定出具体的管理办法正在实施之中。但对一般纳税人发生废业时的期初存货如何处理尚未作统一的要求... Collection and management of waste VAT at the beginning of the sales of waste enterprises The Ministry of Finance and the State Administration of Taxation have made clear the deductible of the initial inventory of value-added tax taxpayers that tax has been levied. Provinces and municipalities, in accordance with the provisions of the SAFE, The actual situation, to develop a specific management approach is being implemented. But on the general taxpayers in the beginning of the stock when the inventory of how to deal with yet unification requirements ...