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关于库存物资调价增值部分征税问题在价格改革过程中,为了适应优化资源配置和经济发展的客观需要,对国营物资企业库存物资(包括进口资源)进行价格调整,有的是将原来的计划价放开,有的是将进口资源国拨价改为外贸代理价。这样便于把企业的经济活动与企业本身的经济利益结合起来,有利于调动和发挥国营物资企业的积极作用和主渠道作用。对于物资企业库存进口资源调价增值部分,按照财政部、中国人民银行和国家物价
In the process of price reform, in order to meet the objective need of optimizing the allocation of resources and economic development, the price adjustment should be made on the inventory (including imported resources) of the state-owned material enterprises and some of the plans should be liberalized , And some will change the price of imported resources to foreign trade agent price. This facilitates the combination of the economic activities of the enterprise and the economic interests of the enterprise itself, which is conducive to mobilizing and giving play to the active role of the state-owned material enterprises and the main channel. For the value-added part of the import and export of goods and materials enterprises, according to the Ministry of Finance, the People’s Bank of China and the national price