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在现实的经济生活中,每每要发生如下情况:一家企业,既承接来料加工业务,又用自备原材料制造产品向外销售。且二者由同一班工人用同一套设备进行生产,工艺流程完全相同。其区别仅仅在于来料加工业务由委托单位按定额供料,节约归己,超耗不补,由委托单位按交货数量和规定价格向加工单位支付加工费;加工单位按加工费收入和规定的税率交纳营业税。而自销产品则按售价取得销售货款,
In the actual economic life, often happen as follows: A business, both to undertake the processing business, but also with their own raw materials manufacturing products to the outside sales. And both by the same class of workers with the same set of equipment for production, process exactly the same. The only difference is that the processing business by the entrusted units at a fixed amount of material supply, save yourself, excessive consumption does not make up by the entrusted units according to the number of deliveries and the prescribed price to the processing unit to pay processing fees; processing units according to the processing fee income and regulations Tax rate to pay sales tax. While sales of products sold by sales price made,