我国《增值税暂行条例》规定，工业企业购进货物（包括外购货物所支付的运输费用），必须在购进的货物已经验收入库后，才能申报抵扣进项税额；对货物尚未到达企业或尚未验收入库的，其进项税额不得作为一般纳税人当期进项税额予以抵扣。而《企业会计制度》规定，工业企业购进 China’s “Provisional Regulations on Value-Added Tax” stipulates that industrial enterprises purchasing goods (including the transportation costs paid for the purchased goods) must declare the amount of the input tax after the purchased goods have been checked in and out of storage; for goods that have not yet reached the enterprise Or has not yet been accepted for storage, the input tax shall not be deductible as the general taxpayer current input tax. The “corporate accounting system” provides that industrial enterprises purchase