笔者在企业年度会计报表审计中发现，企业的财会人员在存货盘亏、报废、毁损的会计处理时，不计算相关的原材料进项税额转出。经向当地税务机关询证，答复是：存货的盘亏等损失的进项税额是可以抵扣的，不能抵扣的是指非正常损失的购进货物。经查《中华人民共和国增值税暂... The author found in the audit of the annual accounting statements of the enterprise that the accounting members of the enterprise did not calculate the amount of the input and output tax of the raw materials to be transferred out in the accounting treatment of inventory loss, scrapping and damage. The tax authorities to the local inquiry, the answer is: inventory loss and other loss of input tax is deductible, not deductible refers to the normal loss of purchased goods. The investigation "People’s Republic of China VAT temporarily ...