现行会计制度规定，在产品、产成品发生非正常损失，其进项税额应相应转入有关科目。但对进项税额如何计算并没有作出说明，致使一些单位涉税会计处理错误，影响了会计核算的真实性。现谈点看法供同行参考。当发生非正常损失时，首先计算出在产品、产成品中耗用货物或应税劳务 The current accounting system stipulates that in the case of abnormal losses in products and finished products, the input tax should be transferred to the relevant subjects accordingly. However, how to calculate the input tax has not been explained, resulting in some tax-related accounting errors, affecting the authenticity of accounting. Now talk about the views for peer reference. When an abnormal loss occurs, the first calculation of products, finished goods consumed goods or taxable services