国家税务总局国税明电(1993)072号传真电报通知,商业企业1994年期初存货一、二月份动用部份,即一、二月份月末库存余额小于月初库存余额的差额部份,准予作为当月进项税额抵扣当月销项税额。后十个月存货动用部份,按年末库存余额小于三月初库存余额的差额,在年底一次性予以抵扣。根据期初存货动用部份已征税款给予抵扣的精神,现就一、二月份动用期初库存部 State Administration of Taxation State Administration of Taxation (1993) 072 fax telegram to inform commercial enterprises beginning of 1994 inventory in January and February to use the part, that is, the end of January and February inventory balance is less than the opening balance of the balance of the part of the allowance as a month into the line Tax deduction month output tax. After the first ten months of stock utilization, the balance at the end of the year with the inventory balance less than the balance of the beginning of March is deductible at the end of the year. In accordance with the early part of the stock of used tax has been deductible to give the spirit of the January and February is now the beginning of the use of stock