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政府定价成本指标体系是核定商品或服务定价成本的重要依据,也是影响商品或服务价格的重要因素。对于需政府定价的重要商品或服务而言(如水、燃气、城市轨道交通等),目前理论界与实务界尚没有就相关的成本指标体系的框架及制定问题进行深入研究。同时,以“两税并轨”为宗旨的《企业所得税法(草案)》、企业会计准则、企业财务通则开始实施,而且企业所得税税制改革和财务会计制度改革,必将对定价成本的核定依据产生一定的影响。因此,价格主管部门一方面需要在理论上研究政府定价成本指标体系的框架和制定路径,另一方面要在拟定政府定价成本指标体系时,认真结合所得税税制和财务会计制度的改革内容,同时兼顾成本监审中的社会公允原则。有鉴于此,本文拟就政府定价成本指标体系的框架设计和制定问题进行初步探讨。
The government pricing cost index system is an important basis for verifying the pricing cost of goods or services and also an important factor affecting the price of goods or services. For the important goods or services that need government pricing (such as water, gas, urban rail transit, etc.), the theoretical and practical circles have not conducted any further studies on the framework and formulation of the related cost index system. At the same time, the “Enterprise Income Tax Law (Draft)”, the Accounting Standard for Business Enterprises and the General Rules for Corporate Finance started with the implementation of the “two-income tax merger” principle and the reform of the enterprise income tax system and the reform of the financial accounting system will surely check the pricing costs Based on a certain impact. Therefore, on the one hand, the price department needs to study the framework and route of the government pricing cost index system theoretically, and on the other hand, when formulating the government pricing cost index system, it carefully combines the income tax system and the reform of financial accounting system, The principle of social fairness in cost supervision and examination. In view of this, this article intends to discuss the framework design and formulation of the government pricing cost index system.