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中外合资经营企业所得税法施行细则第十八条规定:“商品、原材料、在产品、半成品、产成品和副产品等的盘存,应当按成本价计算。计算方法,可以在先进先出、移动平均和加权平均等方法中由企业选用一种。”这是中外合资经营企业(以下简称为合营企业)正确计算应纳税所得额所必须依循的法定制度。深入而较全面地认识和掌握盘存计价的原则和方法,对于企业依法纳税和搞好物资管理,加强成本核算,都有着很重要的意义。合营企业在经营过程中,要不断为销售而购入商品,或者为加工制造而陆续购入原料、材料,而所有这些商品和原材料,其单价不可能完全相同。处于生产过程中的在产品、半成品和未销售的产成品、副产品等,其数量也是
Article 18 of the Detailed Rules for the Implementation of the Income Tax Law of Sino-Foreign Joint Ventures stipulates: “Inventory of commodities, raw materials, products in progress, semi-finished products, finished products and by-products shall be calculated at the cost price. The calculation method may be in first in, first out, moving average And weighted average, among others. ”This is the statutory system to which the Chinese-foreign equity joint ventures (hereinafter referred to as joint ventures) must correctly calculate their taxable income. It is of great significance for enterprises to understand and grasp the principles and methods of inventory valuation in a thorough and comprehensive manner. It is of great significance for enterprises to pay taxes in accordance with the law and do a good job of material management and cost accounting. In the course of business, joint ventures should continuously purchase goods for sale or purchase raw materials and materials successively for processing, and all of these commodities and raw materials may not be identical in unit price. In-process products, semi-finished products and unsold products, by-products, etc. are also in quantity