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我认为交通部门的公路养路费、航道养护费,列为企业运输成本是不合理的.因为上项两费的计征依据是按照企业运输营业收入计算的,它与成本无关,交通部门的运价中虽含有上项两费,但在上项两费的费率调整时,运价并不能得到相应调整,同时就航道的损耗来说,其中还包括有自然耗损,把这些费用全部列入成本是欠妥的.我的意见是:根据养路费、航道养护费是按照营业收入计征的特点,可以参照缴营业税的办法,在计提养路费、航养费时,借记“运输收入”,贷记“其他应
I think it is unreasonable to list the toll road maintenance fee and shipping maintenance fee in the transportation sector as the transport cost of the enterprise because the basis for collecting the two charges in the above paragraph is calculated according to the operating revenue of the enterprise transportation and it has nothing to do with the cost. Although the price includes two items in the preceding paragraph, the tariff adjustment can not be adjusted at the rate of two items in the preceding paragraph. At the same time, for the loss of the waterway, it also includes natural wear-outs and all these costs are included Cost is defective. My opinion is: According to maintenance fees, waterway maintenance fee is calculated according to the characteristics of operating income, you can refer to pay business tax approach, in the calculation of road maintenance, air transportation costs, debit “transport income” , Credit "other should