存货评估中有关增值税计免问题探析

VAT and VAT-Exempt Computation When Valuing Inventories

在存货评估过程中，对存货的评估价值是否应包含相应增值税的问题是存货评估中的一个难题，它不仅直接影响评估结果，而且也涉及价格核算和税收政策执行的正确与否。在存货评估过程中，由于涉及了非增值税纳税人、小规格纳税人和一般纳税人各自不同情况，又涉及不同的评估目的，因此，需要根据具体情况来确定增值税的计免，本文对此进行一些分析和研究。

Whether the value of inventories should include their VAT is a headache for appraisers when valuing inventories, which is not only related to the appraisal result, but to the pricecomputation and whether such calculations conflict with tax policies. Different status of non- VAT-payers, small scale taxpayers, general payers together with various appraisal purposes complicate the situation appraisers are facing. The author made detail analysis and research on this problem.