我国关于增值税的改革和实施已有数年，但是在当前会计教材中仍有许多会计处理与增值税的相关规定不相协调，以致于产生误导。笔者在财务与会计的实践中，就有关增值税会计处理问题进行了一些理性思考，提出以下想法。一、企业货物进项税额的抵扣时间问题例１：A企业为一般纳税 The reform and implementation of VAT in China has been for several years. However, there are still many accounting treatments in the current accounting textbooks that are incompatible with the relevant provisions of value-added tax so as to be misleading. In the practice of finance and accounting, the author made some rational thoughts on the accounting treatment of value added tax and put forward the following ideas. First, the enterprise goods input tax deduction time problem Example 1: A enterprises for the general tax