小规模纳税人转化为一般纳税人税务处理现存问题与对策

企业由小规模纳税人转化为一般纳税人，由于过渡存货的存在，使得这一时期的一般纳税人税收负担过重。为了鼓励和推动小规模纳税人尽快地向一般纳税人转化，建议国家税务机关应该制定相应的优惠政策，将过渡存货成本中的已纳税金按照一定比率分离出来，并采取分期扣税办法抵扣当期的进项税额。

THE EXISTING PROBLEMS AND COUNTERMEASURES IN TAX TRANSACTION OF CONVERTING A SMALL-SCALE TAXPAYER INTO A COMMON TAXPAYER

The enterprise is converted from a small scale taxpayer into a common taxpayer,which makes a common taxpayer in this period undertake the overburden of the tax because of existence of cross period stocks In order to encourage and stimulate the convertion from a small scale taxpayer into a common taxpayer,the article suggests that some appropriate concessionary policies should be laid out by our tax authorities,and the paid tax be separated from the cost of cross period stocks according to a certain ratio,and take the measures of periodly detraction to offset the bought merchandise tax in this period.