由于目前我国税法对企业筹建期的定义尚未明确,企业在办理涉税业务和基层税务机关日常税收管理带来诸多困难。企业在生产经营过程中需要购置价值较高的机器设备等硬件储备设施,同时还要购置大量的生产性物资,为企业的后续生产提供物质基础。企业购进设备和生产性物资等活动直接加大了进项税额的抵扣工作的复杂性,对企业的财务工作提出了更高的要求。本文探讨了如何界定了企业的筹建期的时间范围,并以生产性企业一般纳税人作为论证典型,对企业在筹建期间的税法认定提供一些参考建议。 Due to the fact that China’s tax law has not defined the preparatory period of enterprises, the enterprises have brought many difficulties in handling the tax-related businesses and the daily taxation administration of the tax authorities at the grass-roots level. In the course of production and operation, enterprises need to purchase hardware storage facilities such as machinery and equipment with high value, and at the same time, purchase a large amount of productive materials to provide the material basis for the subsequent production of the enterprise. Enterprises purchasing equipment and productive materials and other activities directly increased the input tax amount of the complexity of deductible work on the financial work of enterprises put forward higher requirements. This article explores how to define the time frame of the preparatory period of the enterprise, and takes the general taxpayer of the productive enterprise as the typical example to provide some reference suggestions for the tax law cognizance of the enterprise during the preparation period.