目前,有的企业会计自行改变财务核算办法,将购进商品所支付的运杂费等进货费用以及短少损失记入商品进价,因而增大商品销售成本,减少计税收入,少计商品批发营业税。《营业税条例实施细则》第四条第二款规定:“商品购入原阶,是指所销售商品的实际进价,不得包括任何进货费用”。在审计中,我们发现有的企业会计,在按(商品销售额-销售商品成本)×10％的公式计算商品批发营业税时,不是以商品购入原价作为“销售商品成本”的依据,而是按将进货费用、短少损失计入商品进价后的单位成本进行计算应交营业税,结果减少了计税收入,少计了营 At present, some enterprises change their accounting methods on their own, and record the purchase fees and shortcomings lost in the purchase of goods into the purchase price of goods, thereby increasing the cost of goods sold, reducing the taxable income, and less the wholesale sales tax . “Business Tax Regulations,” the second paragraph of Article IV provides: “The original purchase of goods refers to the actual purchase price of goods sold, shall not include any purchase costs.” In the audit, we found that some enterprises accounting, in accordance with the (commodity sales - sales cost of goods) × 10% of the formula to calculate the wholesale sales tax, not to buy the original price of goods as a “cost of goods sold” basis, but rather According to the purchase costs, a short loss included in the purchase price of goods unit costs should be calculated after the sales tax, resulting in reduced tax revenue, less than the camp