对小规模纳税人购销业务会计核算的探讨徐海彬，王雅芳按现行会计制度规定，小规模纳税人购销业务会计处理要点如下：１、小规模纳税人购入货物无论是否有增值税专用发票，其支付的增值税均不计入进项税，不得由销项税抵扣，而计入购货成本（税法规定向小规模纳税人销售应... Small-scale taxpayers buying and selling business accounting Xu Haibin, Wang Ya-fang According to the current accounting system, small-scale taxpayers buying and selling business accounting points are as follows: 1, small-scale taxpayers to buy goods, whether or not there is VAT invoice, Value-added tax paid are not included in the input tax, not deductible output tax, and included in the purchase cost (tax law to small-scale taxpayers sales should be ...