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在财政部发布的《中外合资经营工业企业会计科目和会计报表》中,规定“购入材料的采购成本,一般包括……进口材料还应包括按规定交付的关税和工商统一税等有关费用”。根据我国现行关税政策,对进口材料用于外销产品不征关税和产品税,用于内销产品要照章计征关税和产品税。在实际工作中,由于产品内外销的比例不固定,须随市场变化而变化,如果按申报内销产品比例缴纳的内销产品关税和产品税与实际有出入时,海关于年终时再办理补退清算进口材料关税和产品税。但是,这样在平时会影响正确计算进口材料的实际成本,从而影响外销产品盈亏计算的准确性,不利于鼓舞产品出口优惠政策的执行。
In the “Accounting Filing and Accounting Statements of Sino-Foreign Joint Ventures in Industrial Enterprises” promulgated by the Ministry of Finance, it states that “the purchase cost of purchased materials generally includes ...... The imported materials shall also include such duties as customs duties and consolidated industrial and commercial tax as required” . According to China’s current tariff policy, the import materials for export products do not impose tariffs and product taxes for domestic products to be taxable duties and product tax. In actual work, as the proportion of domestic and overseas products is not fixed, it will have to change with the changes of the market. If customs duty and product tax paid by the domestic products in proportion to the declared domestic sales are different from the actual ones, the Customs will handle repayments and liquidation at the year-end Import tariffs on materials and products. However, this will usually affect the correct calculation of the actual cost of imported materials, thus affecting the accuracy of calculating the profit and loss of exported products, which is not conducive to the implementation of preferential export policies encouraging products.