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企业生产同一产品,既有用自己材料制造,又有承接来料加工制造,工艺技术、质量要求、材料消耗、工资费用都完全相同。所不同之处是:自产自销产品成本中包括材料、工资和费用,按产品售价取得销售收入,按销售收入和适用税率计税;而来料加工产品由委托单位按合同规定定额供料,节约归己,超耗不补,来料加工产品成本中只包括工资和费用(也包括一些辅料的少量材料),不包括来料部分成本,按合同规定收取加工费,按加工费收入和适用税率计税。
Enterprises producing the same product, both with their own material manufacturing, but also to undertake manufacturing, process technology, quality requirements, material consumption, wage costs are exactly the same. The difference is: the cost of self-produced products include sales of materials, salaries and fees, sales revenue by sales price, sales revenue and tax rate applicable tax; and processing products by the commissioning unit according to the contract for a fixed amount of Materials, save yourself, super-consumption does not make up, the cost of processing products, including only wages and expenses (also includes a small amount of materials, materials), does not include part of the cost of raw materials, processing fees charged according to the contract, according to the processing fee income And applicable tax rate tax.