新税制实行后，财政部印发的《关于增值税会计处理的规定》中规定：“企业国内采购的货物，按照专用发票上注明的增值税额，借记“应交税金一应交增值税（进项税额）”科目，按照专用发票上记载的应计入采购成本的金额，借记“材料采购”“商品采购”……等科目，按照应付或实 After the implementation of the new tax system, the “Regulations on the Accounting Treatment of Value Added Tax” issued by the Ministry of Finance stipulates: “Goods purchased domestically by enterprises shall be debitable according to the VAT indicated on the special invoice” Input tax) “subjects, recorded in the special invoice should be included in the purchase cost of the amount of debit” material procurement “” procurement of goods "...... and other subjects, according to payable or real