按照财政部、国家税务总局财税字（１９９８）１１３号文规定：对具有一般纳税人资格的小规模商业企业划转为小规模纳税人时，其在１９９８年７月１日以前发生的货物未销售但已抵扣的增值税进项税额，不补缴入库；原有期初存货已征税款余额和留抵税额不予退还，一律转入成... According to Cai Shui Zi (1998) No. 113 of the Ministry of Finance and the State Administration of Taxation, when transferring a small-scale commercial enterprise qualified as a general taxpayer to a small-scale taxpayer, the goods that have not occurred before July 1, 1998 Sales but the deductible VAT input tax, do not make up storage; the original beginning of the inventory has been taxed the balance of the amount of tax and retained credit will not be returned, will be transferred into ...