某工业企业属一般纳税人，该企业车间从仓库中领取原材料（如钢材等）用于制造应税产品时，由于月度之间的会计核算，因此车间里多余的原材料要办理假退库，此时只需填制一份领料单，然而当该企业从仓库中领取原材料（如钢材等）用于在建工程后，多余的材料再退库时，因没有抵 An industrial enterprise is a general taxpayer, the workshop of the factory to receive raw materials (such as steel, etc.) from the warehouse for the manufacture of taxable products, due to the accounting between the months, so shop for excess raw materials to be handled leave the warehouse, this Only need to fill out a picking list, however, when the enterprise receives the raw materials (such as steel, etc.) from the warehouse for the construction of the project, the extra material back to the library, because there is no arrival