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深圳市人民政府于1992年5月29日颁布了《深圳经济特区关于统一企业所得税计税标准的暂行规定》并自1992年1月1日贯彻实施,这是促进特区经济发展,加速改革开放的一项重大措施。为了更好贯彻执行《暂行规定》,我想就存货计价方法谈点认识: 一、《暂行规定》对存货计价方法作出了非常合理的规定存货的计价与当期销货成本关系极大,采用什么方法来核定存货的价格,对当期应税所得额的计算有着直接的影响。《暂行规定》中有关存货计价的规定包含有两层意思:一是特
The People’s Government of Shenzhen Municipality promulgated the “Interim Provisions on the Taxation of Uniform Enterprise Income Tax in Shenzhen Special Economic Zone on May 29, 1992” and implemented it on January 1, 1992, which is to promote the economic development of the SAR and speed up the reform and opening up A major measure. In order to better implement the “Interim Provisions”, I would like to talk about inventory pricing methods point of view: First, the “Provisional Regulations” on the inventory valuation method has made very reasonable provisions Inventory valuation and the current cost of sales is very large, what to use The way to check the price of inventories has a direct impact on the calculation of current taxable income. Provisions of the Interim Provisions on inventory valuation contains two meanings: First, special