根据现行税收政策的有关规定，商业企业购进货物或接受应税劳务（包括外购货物所支付的运输费用），必须在购进货物或接受应税劳受付款后，才能申报抵扣进项税额．尚未付款或尚未开出承兑商业汇票的，其进项税额不得作为纳税人当期进项税额予以抵扣。这项规定，对于加强增值税 According to the relevant provisions of the current tax policy, commercial enterprises purchasing goods or receiving taxable services (including the transportation costs paid for the purchased goods) must declare the input VAT after purchasing the goods or accepting the payment due to tax payable . If the payment has not yet been made or a commercial draft has yet to be accepted, the input tax shall not be deductible as taxpayers’ current input tax. This provision is for strengthening the VAT