《中华人民共和国增值税暂行条例》从1994年元月1日施行，至今已有一年多了。为完善这个“条例”，在这一年多来，国家陆续出台了一些补充规定。在执行过程中，由于理解的角度以及程度不同，我想结合企业的实际，谈一些不成熟的看法，以便达到共识。关于“期初进项税”挂帐问题 The Provisional Regulations on Value-added Tax of the People’s Republic of China came into force on January 1, 1994, more than a year ago. In order to perfect this “regulation”, over the past year, some supplementary regulations have been promulgated by the state. In the process of implementation, due to the different perspectives and degrees of understanding, I would like to talk about the immature opinions of enterprises in order to reach consensus. On the “beginning of the item tax” account issues