根据财政部、国务院生产办公室文件精神,目前预算内国营工业企业正在对库存产成品进行全面清理,并要求对查出的产成品报废、毁损、盘盈、盘亏以及成本高于售价的损失,区分不同情况进行处理。在清理中,有些企业对涉及“价税分流购进扣税法”的会计处理感到困难,现提出以下处理方法,供参考。 According to the spirit of the documents of the Ministry of Finance and the State Council’s production office, the state-owned industrial enterprises in the budget are currently conducting a thorough clean-up of inventory-manufactured products, and demanded that the found products be discarded, damaged, overstated, incurred losses, and costs exceed the selling price. Differentiate between different situations. In the process of liquidation, some enterprises have difficulty in the accounting treatment involving the “tax deduction and purchase tax deduction method”. The following treatment methods are proposed for reference.