在94年被税务机关认定为一般纳税人的企业，其期初存发已征税款可根据动用情况，分期计算转入进项税款予以抵扣。笔者在三大检查及年终税源普查中，发现不少企业的期初存货已征税款计算有误，且带有一定的普遍性，笔者从中摘录实例与同行作一探讨。（以下所举企业均为一般纳税? Enterprises that were recognized as general taxpayers by the tax authorities in 1994 may have their tax already paid at the beginning of the period deductible for their input tax transferred in installments according to their utilization. In the three inspections and year-end tax source census, the author found that many enterprises had wrongly calculated the amount of the tax at the beginning of the inventory, and with a certain degree of universality. The author excerpted examples and colleagues to make a discussion. (The following businesses are generally tax?