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财政部(87)财税字第119号通知规定,按照税法规定,随同产品销售(或提供劳务)从购货方(或服务对象)取得的价外收入和其他各种补贴性收入,均应计入产品销售收入或业务经营收入中一并纳税。但是,近年来,这一规定执行不严,对于保证和稳定财政收入很不利。根据各地反映,这方面的问题主要有:有的出厂价不动,提高商业企业批发、零售价格,由商业返还“利润”;有的以提供平价产品为条件,取得“无偿投资”;有的组织高价原材料、燃料加工产品以平价售出,在价外另收“附加费”;有的商业、物资企业转议、议转平的价差收入单独记帐;有的以联营的名义,抬高或压低价格,缩小计税收入,从中分利;有的商业主管部门或批发企业自行改变财务核算办法,将运费记入商品进价,减少计税收
The Ministry of Finance (87) Financial and Taxation Word No. 119 provides that, in accordance with the tax law, the out-of-cash income and other various types of subsidy income obtained from the purchaser (or service target) along with the sale of products (or the provision of labor services) shall be calculated. Income tax shall be paid on income from sales of products or business operations. However, in recent years, the strict implementation of this provision has been detrimental to ensuring and stabilizing fiscal revenue. According to reports from various localities, the main problems in this area are as follows: Some ex-factory prices do not move, wholesale and retail prices of commercial enterprises are increased, and business returns “profits”; others, on the condition of providing cheap products, obtain “unpaid investments”; The organization of high-priced raw materials and fuel processing products is sold at a parity price, and “additional fees” are collected outside of the price; some commercial and material companies have transferred and negotiated flat spread income separately; others are raised in the name of joint ventures. Or lower the price, narrow the tax revenue, and split the profit; Some commercial departments or wholesale enterprises change the financial accounting method by themselves, and the freight is charged to the purchase price of goods, and the tax revenue is reduced.