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胡春元同志在《财会月刊》1993年第9期上发表了《新会计制度对国家税收的影响》(简称“胡文”)一文中举例阐述了制造成本法对所得税额的影响。其中“按制造成本法计算的所得税额为:[150×500-(40000+20000)]×33%=4950”是错误的,应为:[150×500-(40000÷200×150+20000)]×33%-8250。与按完全成本法计算的所得税额相比较减少所得税额为:9900-8250=1650,而非“9900-4950=4950”。我们知
Comrade Hu Chunyuan issued an article in the article “Impact of the New Accounting System on State Taxes” (abbreviated as “Hu Wen”) in the 9th issue of the “Accounting System Monthly” in 1993, which illustrated the impact of the Manufacturing Cost Law on the amount of income tax. “The income tax calculated according to the manufacturing cost method is: [150 × 500-(40000 + 20000)] × 33% = 4950” is wrong and should be: [150 × 500-(40000÷200 × 150 + 20000)] ]×33%-8250. Compared with the income tax amount calculated by the full cost method, the reduction of the income tax amount is: 9900-8250=1650 instead of “9900-4950=4950”. We know