注销税务登记是否需要清理资产负债表中剩余存货,存货应如何清理,清理时应按什么价格作为基准申报增值税?由于现行的税收法律法规没有明确的规定,导致税收执法标准和纳税人的在实务中处理法方有所出入,是两者在存货问题上存在较大的分歧。本文从法理与实务的角度探讨注销时存货处理中的增值税缴纳问题。 Cancellation of tax registration Need to clean up balance sheet remaining inventory, inventory should be how to clean up, cleaning should be based on what price as a benchmark to declare value-added tax? As the current tax laws and regulations is not clearly defined, resulting in tax law enforcement standards and taxpayers in In practice, handling the French side has some discrepancies, which are the two major differences in the inventory issue. This article discusses the issue of VAT payment in the inventory handling at the time of cancellation from the perspective of law and practice.