企业期初存货已征税款的抵扣是新旧税制转换过程中一个亟待解决的问题,也是新税制顺利实施的关键一环。新的增值税制度基本上是根据国际上通行的做法设计的,这一改我国原来增值税实行价内税的计征办法,而实行价外税,在税款抵扣上也一改实耗扣税,购进扣税等办法,而采用增值税专用发票抵扣税款,由此而产生了新旧税制转换时,企业期初存货中的已征税款如何确定及其抵扣的问题,这个问题的解决,,一方面可以减轻企业负担,另一方面可以使企业顺利转换到按不含税价格进行核算,避免因期初存货价格中含税而造成虚假的价格上涨。目前,就全国范围来看,期初存货的已征税款,企业已按照国家税 The deduction of the tax already collected at the beginning of inventory of an enterprise is a problem to be solved in the conversion of the old and the new tax system. It is also a key link in the smooth implementation of the new tax system. The new value-added tax system is basically designed according to the prevailing international practices. This means that the original internal VAT of value-added tax in our country should be calculated on the basis of the internal tax, Tax deduction, the purchase of tax deductions and other methods, and the use of value-added tax invoices dedicated to offset the tax, resulting in the old and new tax system conversion, the enterprise inventory at the beginning of the tax has been taxed and how to determine the issue of deductible, this The solution to the problem, on the one hand, can ease the burden on the enterprise, on the other hand, it can make the enterprise smoothly shift to accounting at the non-tax price and avoid the false price rise caused by the tax included in the opening inventory price. At present, on a nationwide basis, taxes already collected at the beginning of the period have been collected by the enterprises according to the national tax