增值税一般纳税人期初存货中含有的已征税款按规定可以进行抵扣。应是对初期存货在认真盘点、清查核对的基础上进行。将已征税款从存货成本中分离出来,单独记帐。各级税务机关要建立抵扣期初进项税额的审批制度,防止税款在期初存货已征税款中流失。 VAT Taxes included in the initial inventory of general taxpayers can be deductible as required. Should be on the initial inventory in a careful inventory, inventory check on the basis of. Separate the tax from the cost of inventories and charge them separately. The tax authorities at all levels should establish a system of examination and approval of the amount of input tax deducted from the beginning of the period to prevent the loss of tax on the amount of tax levied on the initial inventory.