增值税进项税额可分为两个部分,一部分是可以抵扣销项税的进项税额,一部分是不得抵扣的进项税额。不得抵扣的进项税额又可分为购进环节不得抵扣的进项税额和购进环节允许入帐,但在货物出库或发生非常损失环节不得抵扣的进项税额,这就产生了进项税额转出的业务处理。然而。许多企业在转出过程中出现应转未转、已转少转或已转多转几种错误,究其原因主 VAT input tax can be divided into two parts, one part is the output tax that can deduct output tax, and the other is the input tax that can not be deducted. The amount of input tax that can not be deducted can also be divided into the amount of input tax that can not be deducted from the purchase phase and the amount of input tax that can not be deducted when the goods are delivered to the warehouse or incurred serious losses. This results in the input tax Turn out the business process. however. Many enterprises appear in the process of transfer should not be transferred, has been transferred to less or have been transferred to several errors, the main reason