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现行商业企业会计制度规定:为购进商品而发生的运杂费,在商品流通费中核算,商品成本只指商品购进的进价成本。笔者认为,这一规定不妥,会给批发、调拨企业带来两种弊端。一、导致税负不公1.现行税法规定,从事商品批发、调拨的纳税人在销售商品后,以商品销售额减去不包括运杂费在内的商品购进价后的余额为计税依据征税;而对工业企业销售的原材料则以购销差额为计税依据纳税,其中购进成本包括进价、外地运杂费、运输途中合理损耗等。这样看来,不同的行业、经营方式相同,而计税依据却不一样,显然,不同行业的税负是不平等的。2.随着经济体制改革的不断深化,企业向市场的逐步推进,横向经济联系不断发展,扩大了货源地点远近的悬殊因素,从而造成运杂费多少不一。一般说,到地点较远的厂家进货,进价较低,运杂费却较多;而到邻近的某些公司进货,运杂费较少,但进价却高得多。一些人则采取高价进货办法,少付运杂费,从而钻了空子,少缴了税金。这样又会带来税负不公的弊端。
The current commercial enterprise accounting system stipulates that the transportation and miscellaneous expenses incurred for the purchase of goods shall be accounted for in the commodity circulation fee, and the cost of goods shall only refer to the purchase price of the goods purchased. The author believes that this is not a proper rule, and it will bring two kinds of drawbacks to wholesale and transfer companies. First, leading to unfair taxation 1. The current tax law stipulates that taxpayers engaged in the wholesale and transfer of goods shall, after selling commodities, use the balance after subtracting the purchase price of goods not including transportation and miscellaneous goods as the tax basis. Taxes; while raw materials sold by industrial companies are taxed on the basis of differences in purchases and sales, including purchases, transportation and miscellaneous expenses, and reasonable losses during transit. It seems that different industries and business methods are the same, but the taxation basis is not the same. Obviously, the tax burden of different industries is not equal. 2. With the continuous deepening of the reform of the economic system, the gradual advancement of enterprises to the market and the continuous development of horizontal economic links have expanded the disparities in the proximity of supply locations, resulting in a mixed transport and miscellaneous expenses. Generally speaking, manufacturers who are located far away have lower purchase price and higher transportation charges. However, some companies in the neighbouring countries have less goods and freight charges, but the purchase price is much higher. Some people resort to high-priced purchase methods, less shipping and miscellaneous fees, and thus have a loophole and pay less tax. This will again bring about the disadvantages of unfair taxation.