期初存货是新旧税制衔接的产物，是企业在取得增值税一般纳税人资格后，根据现行增值税价税分离的核算办法将前期存货调整为不含税存货和已征税款两部分，已征税款从期初存货转入持持费用中，等待国家政策允许时作为抵扣税金．正是由于存货已征税款有如此功用，使得一些具有增 Inventory is the beginning of the convergence of the new tax system is the product of the general taxpayers eligible for VAT, the accounting method based on the separation of the current value-added tax and tax separation of pre-inventory is not included in tax inventory and tax has been levied in two parts, The tax is transferred from the beginning inventory to the holding cost, waiting for the tax deduction as the national policy allows. It is precisely because of inventory tax has such a function, making some have increased