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问:根据《工商税条例(草案)》的规定,工业企业生产销售的产品按照产品的销售收入计算交纳工商税。委托工业企业加工的产品应如何计算纳税? 答:委托工业企业加工的产品,一般应当按照加工企业同类产品的销售价格计算出计税金额,依照规定的税率交纳工商税。如果加工企业没有同类产品的销售价格,应该组成相应的计税价格计算交纳工商税。组成计税价格的计算公式是: 计税价格=(原材料成本+工缴费)+(1-税率) 组成计税价格中的原材料成本,应当是委托方委托
Q: According to the provisions of the “Industrial and Commercial Tax Ordinance (Draft)”, the products manufactured and sold by industrial enterprises pay the industrial and commercial tax in accordance with the sales revenue of the products. A: The products commissioned by an industrial enterprise should generally calculate the tax amount according to the sales price of similar products of the processing enterprise, and pay the industrial and commercial tax in accordance with the prescribed tax rate. If the processing enterprises do not have the sales price of similar products, they should form a corresponding tax calculation and pay the industrial and commercial tax. The formula for calculating the taxable price is: Taxable price = (raw material cost + labor payment) + (1-tax rate) The cost of the raw materials in the component taxable price shall be the principal’s entrusted