库存商品余额折合进项不等于应交税金余额林桂萍有人认为年终结算时企业的库存商品余额折合进项税额应等于或相当于应交税金余额。其理由是：①企业在清算期间必须按库存商品余额折合成进项税额补交全部税款；②企业的应交税税金科目是价外税，与企业的成本毛利无关。实际... The balance of the inventory of imported goods is not equal to the amount of tax payable Lin Guiping Some people think that when the end of the year the balance of the company’s inventory of stockpile input tax should be equal to or equal to the balance of taxes payable. The reasons are: ① During the liquidation period, the enterprise must make up the entire tax based on the balance of the inventory of commodities; ② The tax payable of the enterprise is the extra-tax, which has nothing to do with the gross profit of the enterprise. actual...