目前，增值税“进项税额”的会计处理时间在前，实际批准抵扣时间在后，二者存在着时间差，不便于税收征管。本文就增值税‘“进项税额’”会计处理存在的问题及改进建议作以下探讨：一、存在问回：自1994年税制改革以来，增值税一般纳税人按照（关于增值税会计处理的规定）， At present, the accounting treatment time of value-added tax “input tax amount” is before the actual approval offsetting time, and the difference exists between the two in time, which is inconvenient for tax collection and administration. This article on the value added tax ’input tax’ accounting problems and suggestions for improvement of the following discussion: First, the existing question and answer: since the tax reform in 1994, the general VAT payer in accordance with (on VAT accounting treatment) ,