近年来,随着经济体制改革的深入,在理论上突破了生产资料不是商品的框框,承认生产资料同消费资料一样属于商品,都要进入市场交换,因此,在财政、税收、银行的体制改革中,也把物资部门按商业部门对待,同样给物资部门下达利润指标征收批发营业税,提高贷款利息率。然而,国家规定的物资销售价格的作价办法,仍沿用60年代的老办法,在价格构成中没有包括利润,税金两项,是按销售成本批发供应工业生产资料。上缴同级财政的利润、税金和企业的留利都是靠进货运杂费虚数而实现的。这种做法显然是违反了商品的构成和订价原则。既然生产资料是商品,那么,生产资料的销售价格就应与其他商品一样,也应该体现价值规律的要求,即物资销售价格的制定必须以价值为基础,由进货 In recent years, with the deepening of the reform of the economic system, it has theoretically broken through the fact that the means of production are not commodities, and recognizes that the means of production are the same commodities as the consumer materials and must be exchanged in the market. Therefore, reforms in the fiscal, taxation, and banking systems are necessary. In the meantime, the material department also treats the business sector as a department, and also applies a wholesale business tax to the material department to issue profit targets, which increases the loan interest rate. However, the pricing method for the price of goods and materials stipulated by the state still follows the old method of the 1960s. It does not include profits and taxes in the price structure. It is wholesale supply of industrial production materials according to the cost of sales. The profits and taxes paid by the same level of finance and the company’s retained profits are all realized by the imaginary number of imported and freight miscellaneous expenses. This is obviously a violation of the composition of the goods and pricing principles. Since the means of production is a commodity, the sales price of the means of production should be the same as that of other commodities, and it should also reflect the requirements of the law of value, that is, the formulation of the sales price of materials must be based on value and must be purchased.