所得稅是依据利潤征收的,因此检查基层供销社所得稅主要应当从审查企业的財务核算着手。利潤的计算,涉及商品销售额、销售成本(销售商品的进价)、销售毛利(商品进销差价)、商品流通费及营业外损益等方面。在检查基层供销社的利潤时,应当着重检查销售成本、商品流通费和营业外损益中的几个主要项目。 Income tax is levied on the basis of profits. Therefore, checking the income tax of the primary supply and marketing cooperatives should proceed mainly from the financial accounting of the enterprise under review. The calculation of profits involves the sales of goods, the cost of sales (purchase price of goods sold), the sales gross profit (product purchase price difference), the circulation of goods, and non-operating profit and loss. When examining the profits of the grass-roots supply and marketing cooperatives, several major items in the sales costs, the circulation of commodities, and non-operating profits and losses should be examined emphatically.