根据国务院关于增值税期初存货已征税款抵扣政策延期两年的决定 ,国家税务总局以国税发［２０００］３号文就增值税期初存货已征税款余额抵扣问题通知如下 :１ 增值税一般纳税人在１９９９年年底尚未抵扣完的期初存货已征税款 ,可以在２００１年年底前分期抵扣 ,具体抵扣进度按 According to the decision made by the State Council about the deferred tax policy already in effect at the beginning of the value added tax inventory, the State Administration of Taxation, in accordance with Guo Shui Fa [2000] No. 3, notified the following about the issue of deductible taxable balance of the inventories at the beginning of value added tax: Tax general taxpayers have not deductible the beginning of the end of inventory has been taxed, can be deferred by the end of 2001 by installments, the specific offset schedule