对增值税是否计入非商品存货的采购成本之我见

My Idea Whether We Should Add the Value-add Tax into the Purchasing Cost of the Non-Commodity Stocking

进项增值税是否单列直接影响当期应交增值税额的计算,由于商业企业的低值易耗品、包装物、材料物资等非商品性存货有的是一次被消耗而有的可以多次周转使用,因此其价值转移也包括一次转移和分次(期)转移,那么对于价值一次转移的非商品性存货其进项增值税可比照原材料核算办法,进项增值税应单列,即增值税不计入采购成本;而对于分次(期)转移的非商品性存货其进项增值税可比照固定资产的购进的处理,进项增值税不单列,即增值税计入采购成本。

Whether to put value-add tax alone affects the amount of the value-add tax. This thesis tries to illustrate when we the value-add tax should be added to the purchasing cost, when it is not.