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本刊讯:根据国务院关于进一步扩大国营工业企业自主权的暂行规定,许多企业实行产品浮动价格。最近,财政部对企业实行浮动价格所得收入的财务处理,作了如下规定:企业实行价格浮动,不论是按国家规定的浮动幅度自行定价的,还是由供需双方在规定幅度内协商定价的,应按实际售价(包括价格浮动部分)全部计入销售收入,并按规定的工商税率交纳工商税。销售这部分产品所获得的利润,应当纳入企业利润总额,
Ben Kanxun: According to the State Council on the further expansion of the autonomy of state-owned industrial enterprises Provisional Regulations, many enterprises implement product floating prices. Recently, the Ministry of Finance has made the following provisions concerning the financial treatment of the income derived from floating prices by enterprises: The floating prices of enterprises, whether they are priced on their own according to the floating range stipulated by the state, or the prices negotiated between suppliers and buyers within the prescribed range, should be According to the actual price (including the floating part of the price) all included in sales revenue, and industrial and commercial tax at the required industrial and commercial tax rates. The profit gained from the sale of this part of the product shall be included in the total profit of the enterprise,