长期以来,传统的成本计算方法使产品成本信息严重失真.其中,对成本进行含税核算不能不说是一个重要的影响因素.目前,在我国部分城市试行“价税分流购进扣税法”的成功经验,给了我们很大启发.当前,加强对无税成本理论依据及其核算的科学性和现实意义的研究,已成为当务之亟.一、无税成本的理论依据 For a long time, the traditional method of cost calculation of product cost information seriously distorted.Among them, the cost of tax accounting can not be said to be an important factor.At present, in some cities in our trial “price tax shunt purchase tax deduction ”The successful experience has given us great inspiration.Currently, to strengthen the theoretical basis for tax-free costs and the scientific and practical significance of accounting has become an urgent task.First, the theoretical basis of tax-free costs