税友:我单位是一家以生产销售钢材为主的工业企业。2002年12月我单位建设一处厂房,为此领用原材料一批,材料成本50万元,我单位的会计人员对领用的材料作了进项税额的转出处理,但是在计算转出税额时误将成本价格当成了含税价格作了计算,转出进项税额72649.57元,计算过程为:转出 Tax Friends: My unit is a production and marketing of steel based industrial enterprises. In December 2002, I set up a factory building, for which I received a batch of raw materials, materials costs 500,000 yuan, my unit’s accounting staff on the use of materials made out of input tax processing, but in calculating the transfer of tax When mistakenly the cost price as a tax-inclusive price was calculated, transferred out of the amount of tax 72,649.57 yuan, the calculation process: out