《商品流通企业财务制度》第七章“成本和费用”第四十八条规定：企业的商品进价成本分为国内购进商品进价成本和国外购进商品进价成本。国内购进商品进价成本包括国内购进商品的原始进价和购入环节缴纳的税金。国外购进商品进价成本是指进口商品在到达目的港口以前发生的各种 Article 47 of Chapter VII “Costs and Expenses” of the Financial Regulations of Commodity Circulation Enterprises stipulates that the cost of goods entering the enterprise is divided into the cost of goods purchased domestically and the cost of purchased goods purchased abroad. Domestic purchase price of imported products, including domestic purchase price of goods purchased and purchased part of the tax paid. Foreign purchase price of imported goods refers to the arrival of the imported goods before the arrival of the various ports