2008年末修订的增值税暂行条例,于2009年1月1日开始施行。其中一些内容的修订,影响到存货增值税会计处理的变化。另外,对于存货转移是否确认销售损益等会计处理,新准则采用会计处理与《企业所得税法》趋同的原则,即所得税法视同销售的行为,则确认销售损益;否则按账面成本予以转销。本文根据增值税暂行条例和所得税法等法规,对存货增值税的会计处理进行讨论。 The revised Provisional Regulations on Value Added Tax at the end of 2008 came into effect on January 1, 2009. Some of these changes affect the accounting treatment of inventory VAT. In addition, for the accounting treatment of whether inventory transfer confirms sales profit or loss, the new standard adopts the principle of convergence between accounting treatment and Enterprise Income Tax Law, that is, the income tax law treats sales as sales profit and loss; otherwise, it is written off according to the book cost. This article discusses the accounting treatment of inventory value added tax according to the Provisional Regulations on Value Added Tax and Income Tax Law.