根据现行税法的规定，增值税一般纳税人发生下列情形时，应转出进项税额。一是已抵扣进项税额的购进货物或应税劳务改变用途的；二是非正常损失的购进货物；三是非正常损失的在产品、产成品所耗用的购进货物或应税劳务；四是因进货退出或折让收回的增值税额；五是因购买货物而 According to the provisions of the current tax law, value-added tax general taxpayers in the following circumstances, should be transferred out of the amount of input tax. One is the purchase of goods or taxable services that have been deductible for input tax purposes; the other is the purchase of goods that have been abnormally lost; the third is the purchase of goods or taxable services that are abnormally lost in products or finished products; Fourth, withdrawal due to purchase or discount the amount of value-added tax recovery; Fifth, due to the purchase of goods