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《会计研究》1989年第6期发表的李林根同志“推行无税成本核算制的初步探讨”(以下简称《初探》)一文,对目前部分工业企业正在推行的无税成本核算制这一重大实践进行了理论探讨,是有现实意义的。但我对文中的观点不敢苟同,特提出商榷。一、“价外税”的新观念是否科学《初探》提出“实行无税成本核算制,要建立价外税的新观念”。可以认为“价外税”是实行价税分流扣税法,推行无税成本核算制的理论依据。按照马克思主义劳动价值学说,
Comrade Li Lingen’s “Preliminary Discussion on the Implementation of Tax-free Cost Accounting System” (hereinafter referred to as “Exploration”) published in “Accounting Research” No. 6 of 1989 is a major practice for the current non-tax cost accounting system being implemented by some industrial enterprises. A theoretical discussion is of practical significance. However, I did not agree with the views expressed in the text and I specifically asked for a discussion. First, whether the new concept of “external tax” is scientific, “An Exploration” proposes that “the implementation of a non-tax cost accounting system requires the establishment of a new concept of off-price taxation.” It can be considered that “external tax” is the theoretical basis for the implementation of the tax deduction of the price and tax, and the implementation of the non-tax cost accounting system. According to the Marxist theory of labor value,