浅谈企业剩余工程物资转作库存材料的增值税核算

Talking about the value added tax accounting of enterprise remained engineering material turning into stock material

一般纳税人企业抵扣增值税,需要取得增值税专用发票才能进行抵扣。工程建设结束后剩余工程物资转作库存材料,无法取得增值税发票,不能抵扣税款,增加了企业税负。对工程物资转作库存材料的增值税会计核算提出建议,意在正确会计核算减少企业税负。

That general taxpayer enterprises deduction value - added tax need to obtain VAT invoices in order to offset. After the end of construction materials to be used for the remaining inventory of materials, could not get valueadded tax invoices, can not deduction value - added tax, increase enterprises＇ tax incidence. The project materials to be used for inventory accounting of value - added tax proposals, intended to correct accounting enterprises to reduce the tax incidence.