一、存货计价方法的选择对纳税的影响存货是企业在正常生产经营过程中持有的以备出售的产成品或商品,或者为了出售仍然处在生产过程中的在产品,或者将在生产过程中或在提供劳务过程中消耗的材料、物料等,包括各种原材料、燃料、包装物、低值易耗品、在产品、外购商品、协作件、自制半成品、产成品等。存货计价方式的不同,会导致不同的期末存货价值和销货成本,从而对企业财务状况、盈利情况及所得税产生较大影响。我国现行税制规定,纳税人各项存货的发 First, the inventory valuation method of choice on the impact of inventory Inventory is held in the normal production and operation of the business for sale of finished products or commodities, or in order to sell the product is still in the process of production, or will be in the production process In the process of providing services in the consumption of materials, materials, etc., including a variety of raw materials, fuel, packaging, low-value consumables, in-product, outsourcing of goods, parts, home-made semi-finished products, finished products. Different valuation methods of inventories will lead to different ending inventory values ​​and sales costs, which will have a great impact on the financial status, profitability and income tax of the enterprise. China’s current tax system, the taxpayers inventory of the hair