投入產(chǎn)出法用于計(jì)算農(nóng)產(chǎn)品進(jìn)項(xiàng)稅。若原材料進(jìn)貨是普票，購(gòu)進(jìn)時(shí)沒(méi)抵扣進(jìn)項(xiàng)稅，期末處理?yè)p耗一般不涉及進(jìn)項(xiàng)稅額轉(zhuǎn)出；若已轉(zhuǎn)出進(jìn)項(xiàng)稅，之前已完成稅務(wù)處理，期末處理?yè)p耗也不用再對(duì)已轉(zhuǎn)出的進(jìn)項(xiàng)稅額外處理?？傊ǔ２簧婕斑M(jìn)項(xiàng)稅處理，但要確保稅務(wù)合規(guī)