一、存在的问题《事业单位会计制度》规定 :属于一般纳税人的事业单位向其他单位投出材料 ,按合同协议确定的价值 ,借记“对外投资”科目 ,按材料账面价值 (不含增值税 ) ,贷记“材料”科目 ,贷记“应交税金——应交增值税 (销项税额 )”科目。按合同协议确定的价值扣除材料账 First, the existing problems “Institutional Accounting System” provides that: institutions belonging to the general taxpayers to other units to submit materials, according to the contract agreement to determine the value of debit “foreign investment” subjects, according to the book value of the material (excluding value added Tax), credit “material” subjects, credit “tax payable - VAT should be paid (output tax)” subjects. According to the value of the contract agreement to deduct the material account