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1994年1月1日起实行的新税制,将税金和价格分离开来,使企业的成本核算不受税收的影响。这样,企业可以更好地控制成本,同时,也更鲜明地体现增值税的转嫁性质。但在价、税分离的过程中,对一般纳税人的成本有以下几个方面影响:一、税制改革对企业成本的直接影响新税制实行后,进企业成本(主要指物耗购进部分)的支出比税制改革前降低了14.53%。如税改前购进某材料的单价是100元(含税金),而税改后购进该材料的进价就只有85.47元,前后相比,改革后进成本的支出少14.53元。
The new tax system that began on January 1, 1994 separates taxes and prices so that the company’s cost accounting is not affected by taxes. In this way, companies can better control costs and, at the same time, more vividly reflect the nature of VAT transferability. However, in the process of price and tax separation, the cost of the general taxpayer has the following effects: First, the direct impact of the tax system reform on the company’s cost After the implementation of the new tax system, the company’s cost (mainly refers to the purchase of material consumption) Expenditure was reduced by 14.53% before the tax reform. For example, the unit price for purchasing a certain material before the tax reform is 100 yuan (including tax), and the purchase price of the material purchased after the tax reform is only 85.47 yuan. Compared with before and after the reform, the cost of reforming the follow-up cost is 14.53 yuan less.