外购商品

论外购商品短缺与毁损进项税额的会计处理

On accounting treatment of receipts tax of short supply and loss of purchased products

研究得出房地产业由于投入产出水平不高，即使外购商品与服务能够全部抵扣，进项可抵扣税额依然有限。

As the Input-output level of the real estate industry is not high even all purchased goods and services can all be deductible , the deductible tax proceeds may still be limited .

商品流通企业外购商品在验收入库时，可能由于自然条件或其他原因，会出现商品溢余或短缺，在对其进价进行处理的同时，也应对其增值税进项税额进行不同的会计处理。

When commodity circulation enterprises check and accept purchased commodities and because of natural condition and other reasons , commodities can spillover and be short supply , different accounting treatment should be conducted on their receipt tax of value-added tax while on bid .