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目前,乡镇企业的绝大部份材料靠从市场议价购进,有时还要交付一定的业务费用,对这部分业务费,按制度规定不能直接计入该材料的成本,同时,支付业务费的非商事凭证,按税法规定要缴纳10%的临时经营税。在这种情况下,由于材料原价与有关费用分离记帐,造成在材料帐上很难正确反映某一材料的实际成本。为了如实反映材料成本,体现材料计价的合理性,我认为对采购材料发生的差旅费,可如实计入材料成本,使材料计价做到合理、准确。对采购材料支出的业务费,有关部门应根据实际情况,经过批准,制定一个合理的包干定额,超过的由采购人员个
At present, the vast majority of materials for township and village enterprises are bought from the market by bargaining, and sometimes they also have to pay a certain amount of business expenses. For this part of the business fees, according to the regulations, the cost of the materials cannot be directly included in the cost of the materials. Non-commercial certificates require a 10% temporary business tax as stipulated by the tax law. In this case, it is difficult to accurately reflect the actual cost of a material on the material account because the raw material price is separated from the related expense. In order to accurately reflect the material costs and reflect the reasonableness of material pricing, I think that the travel expenses incurred on the procurement of materials can be faithfully included in the cost of materials so that material pricing can be reasonable and accurate. For the operating expenses incurred for the procurement of materials, the relevant departments shall, upon approval of the actual situation, formulate a reasonable quota for the contract, exceeding the number of procurement personnel.