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现行的《国营商业会计制度》规定,委托加工收回的成品,要计算加工商品应交纳的产品税及城市维护建设税。对此,我认为似有不妥。原因是: 委托加工是批发企业将库存商品或原材料委托加工单位进行加工改制,并按一定标准付给加工单位加工费,到期收回成品的业务活动。批发企业委托加工的目的是增加商品的花色品种,扩大货源,更好地适应市场
The current “State-owned commercial accounting system” stipulates that the finished product commissioned to be processed shall be calculated on the product tax and urban maintenance and construction tax payable on the processed goods. In this regard, I think it seems wrong. The reason is: commissioned processing is the wholesale enterprises to the stock of goods or raw materials entrusted processing unit for processing and restructuring, and according to certain standards paid to the processing unit processing fees, due to recover the finished business activities. The purpose of the wholesale enterprises commissioned processing is to increase the color variety of goods, expand supply and better adapt to the market