答：借：原材料50000 应交税费-应交增值税（进项税额）8000 贷：应付账款58000
借：原材料 50 000应交税费-应交增值税（进项）8000贷：银行存款 58 000
借：原材料50000应交税金-进项税8000贷：应付账款-58000
借原材料，贷应付账款
1000x50=5000050000/(1+16%)=43103.45增值税进项税43103.45x16%=6896.55
