最近发现,有些集体商业企业的财会人员不顾国家利益,把应当上缴国家财政的所得税和税后利润隐藏在“进销差价”科目,使这个科目成了截留税利的工具。例如,有一户集体商业企业近期资金平衡表反映的库存商品总额只有7万余元,可是“进销差价”余额却达2.4万余元,占库存商品总额的34.29％。我们从这个疑点顺藤摸瓜,终于查明这个企业财会人员在领导授意下,不按制度规定,每月按综合差价率或分类差价率计算分摊当月销售商品已实现的进销差价,使进销差价科目的 Recently, it has been found that accounting staff of some collective commercial enterprises ignore the national interest and hide the income tax and post-tax profits that should be turned over to the state finance in the “incoming difference” account, making this subject a tool for the retention of profits and taxes. For example, the total amount of inventory products reflected by a collective commercial enterprise’s recent balance sheet is only 70,000 yuan, but the balance of “inverted price difference” amounts to more than 24,000 yuan, accounting for 34.29% of the total inventory. From this doubtful point, we finally found out that under the guidance of the leadership, the enterprise financial accounting personnel did not follow the rules of the system, and calculated the difference between the difference in the overall price difference or the classification difference rate in each month to realize the difference between the sales price of the goods sold in the current month and the difference in the sales price. of