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对于商业企业中的一般纳税人而言，其当期申报抵扣的进项税额仅限于取得增值税专用发票或运输发票，并承付相应款项的项目，这是国家以税收法规的形式用以规范商业企业进项税额如何抵扣的一项举措。但纵观现行企业帐务处理，笔者发现，部分企业利用种种合法或不合法的手段调节?
For general taxpayers in commercial enterprises, the amount of input tax deductible for the current reporting period is limited to obtaining special VAT invoices or shipping invoices and obligating the corresponding items in the form of tax laws and regulations used by the state to regulate commercial How to offset the input tax amount of an enterprise. However, looking at the current corporate accounting treatment, I found that some companies use a variety of legal or illegal means of regulation?