新税制执行已近一年,在对企业增值税执行情况的检查中发现的一些问题中,其主要问题在期初库存动用及本期取得增值税专用发票上,具体问题如下: (一)企业在核算期初库存商品时,对料到单未到这部分商品采用暂估入帐计算期初库存。这往往加大了企业的期初库存,影响了增值税的正常计算。因此,在计算年初库存时,须将暂估入帐的商品剔除。若这部 The implementation of the new tax system has been implemented for nearly a year. Among the problems identified in the examination of the implementation of value-added tax (VAT), the major problems are the use of inventories at the beginning of the period and the receipt of VAT invoices for the current period. The specific problems are as follows: (1) Accounting beginning of the stock of goods, the expected material to this part of the goods have not been used to estimate the beginning of the beginning of the stock entry inventory. This often increases the company’s opening inventory, affecting the normal calculation of VAT. Therefore, when calculating the beginning of the year’s inventory, the provisional estimate of the goods shall be excluded. If this part