《财会通讯》１９９９年第３期刊登钱奕才同志《建议增设“待抵进项税金”科目》一文，建议企业在收到增值税专用发票暂不能抵扣进项税额时，可在“待摊费用──待抵进项税金”科目核算。笔者认为，这一方法对方便会计核算；准确反映企业待抵扣税金确实有好处，但是，按规定“ “Accounting Newsletter” published in 1999 third issue of Comrade Qian Yi Cai “proposed to add” to be against the entry tax “subjects” article, recommended that enterprises receive VAT invoices can not be offset when the input tax can be “prepaid expenses ─ ─ to be arrived at the entry tax ”subjects accounting. The author believes that this method is convenient accounting; Accurately reflect the business tax deduction is indeed beneficial, but, according to the provisions of "