首先是对期初存货已征税款抵扣的检查。主要是检查企业是否按国家规定的政策如实抵扣期初存货的已征税款。这里要注意三个方面的问题；期初存货没动用、企业就把税款给抵扣了；期初存货已动用，但企业抵扣的税款大于应该抵扣的税款；期初存货已动用，企业抵扣的税款小于应该抵 The first is the beginning of the inventory tax has been deductible checks. Mainly to check whether the enterprise according to the provisions of the national policy of genuine deductible inventories have been taxed. Here to pay attention to three issues; did not use inventory at the beginning of the year, the company put the tax deduction; inventory has been used at the beginning, but the corporate tax deduction is greater than the tax should be deducted; inventory has been used at the beginning, businesses Taxes deducted less than should be arrived