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随着我国社会主义市场经济体制逐步建立,以及国有企业经营机制的转换,对企业产品价格的制定也提出了新课题。本文拟就在新财税体制下的价格制定谈一些认识。一、产品定价原理新税制对流转税制作了重大改革,使企业在税额计算、税制结构上产生了变化,流转税不再是产品价格的组成部分。在预测企业获利能力和制定产品价格时,必须依据全面的成本资料,但是“两则”实施后制造成本不包括期间费用,企业为制定产品价格必须包括期间费用。在这种情况下,怎样利用新会计制度提供的单位产品制造成本和期间费用来制定产品价格呢?我认为,制造成本与经营管理费
With the gradual establishment of China’s socialist market economic system and the transformation of the operating mechanisms of state-owned enterprises, new issues have also been proposed for the formulation of enterprise product prices. This article intends to discuss some understandings on the pricing of new fiscal and taxation systems. I. PRINCIPLE OF PRICE PRICE The new taxation system has undergone major reforms in circulation taxes, which has led to changes in tax calculations and taxation structures. Turnover taxes are no longer an integral part of product prices. When forecasting the profitability of a company and setting a product price, it must be based on comprehensive cost data. However, after the implementation of the “two installments”, the manufacturing cost does not include the period cost, and the company must include the period cost for formulating the product price. Under this circumstance, how do we use the manufacturing cost and period cost of the unit product provided by the new accounting system to formulate the product price? I think that the manufacturing cost and operating management fee