国有、集团商业企业批发肉、禽、蛋、水产品和蔬菜业务,过去享受免税照顾,从1994年1月1日起则实行增值税“先征后退”。这样虽然并没有增加企业税负,但由于受税务先征税而财政后退税和进项税额超前抵扣的影响,致使企业按增值税会计处理帐务,出现反映盈亏失真的问题。这个问题亟待解决,本文在此作些探讨。 State-owned and group-owned commercial enterprises wholesaled meat, poultry, eggs, aquatic products and vegetables. In the past, they enjoyed duty-free care. From January 1st, 1994, VAT “first retraction” was implemented. Although this did not increase the corporate tax burden, but due to the tax first tax and the financial back tax and input tax deductions, resulting in the company according to VAT accounting treatment, there is the problem of distortion of profit and loss. This problem needs to be solved urgently. This article will explore some of them here.