在分期付款购货进项增值税抵扣的核算上，会计部门的处理与税务部门的规定存在差异。

There exist differences in the requirements between the department of accounting and the tax department on the accounting of tax credit in purchasing when paying by instalments.

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增值税转型过程中，由于对购进固定资产进项税额抵扣政策的不同，必将引起相关财务指标的变化。

During the transformation of value-added tax, the different credit policy of input value-added tax when enterprises buy fixed assets will cause some financial indexes to change.

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即：纳税人购进固定资产发生的进项税额准予在投产后实现的增值税税额中抵扣。

Namely: The taxpayer purchases the income tax amount which the fixed asset occurs to permit in the increment duty tax amount which the production realizes arrives at the buckle.

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