基层供销社担负着广大农村地区农副土特产品的收购和各种工业产品的供应任务。按照税法规定,基层社除交纳工商税外,还要就其利润所得,交纳工商所得税。对基层供销社的纳税检查的方法与对集体工业企业的检查有许多相同之处,其中销售收入、销售税金和营业外收支项目的检查,可参考本文第七篇。本篇着重介绍有关商品销售成本。商品流通费和附营业务三个方面的检查问题。一、商品销售成本的检查基层供销社的利润、主要是从商品销售毛利获得的,而销售毛利的多少,又与销售成本的高低成反比例,因此,销售成本是工商所得税检查的一个重点。基层供销社的销售成本包括供应商品成本和农副产品成 The grass-roots supply and marketing cooperatives take over the vast number of agricultural products purchased in rural areas and various industrial products supply tasks. In accordance with the provisions of the tax law, grass-roots units in addition to pay industrial and commercial taxes, but also on their profits, pay industrial and commercial income tax. The methods of checking the tax paid by the supply and marketing cooperatives at the grassroots level have much in common with the inspection of the collective industrial enterprises. The inspection of sales revenue, sales tax and non-operating revenue and expenditure items can be referred to in the seventh section of this paper. This article focuses on the cost of goods sold. Commodity circulation fees and attached business three aspects of the inspection. First, the cost of goods sales inspection The profits of the primary supply and marketing cooperatives, mainly from the gross profit from sales of goods, and the amount of sales gross profit, but also inversely proportional to the level of cost of sales, therefore, the cost of sales is a focus of industrial and commercial income tax inspection. The cost of sales of grassroots supply and marketing cooperatives includes the cost of supplying goods and the production of agricultural and sideline products