建议增设“待扣税金”科目□兰延灼根据国家税务总局关于加强增值税征收管理工作通知，工业生产企业购进货物（包括外购货物所支付的运输费用），必须在购进货物验收入库后才能申报抵扣；商业企业购进货物（包括外购货物所支付的运输费用），必须在购进货物付款后才能申报... According to the Circular of the State Administration of Taxation on Strengthening the Administration of the Collection of Value-Added Tax, the purchase of goods (including the transportation expenses paid for the purchased goods) by industrial enterprises must be subject to the inspection and approval of purchase of goods After the library can declare a deduction; commercial enterprises to purchase goods (including the purchase of goods paid transport costs), must be purchased after the payment of goods to declare ...