进项税额转出薛建华，朱青红，傅宁人本文中的“税”，除另有说明外，均专指增值税。进项税额转出，是增值税会计处理中记录纳税人的购进货物、在产品、产成品等发生非正常损失以及其他原因而不应从销项税额中抵扣，按规定冲减进项税额的会计事项。本文讲述的，则是侧重于... Input tax transferred out Xue Jianhua, Zhu Qinghong, Fu Ningren In this article, “tax”, unless otherwise specified, all refer to value-added tax. Turnover of input tax is recorded in the VAT processing of taxpayers purchase of goods, products, finished products, such as abnormal losses and other reasons should not be deductible from the output tax, according to the provisions of the tax deduction of input tax accounting matter. This article is about, it is focused on ...