论文部分内容阅读
中外合作企业是外商投资企业中的一种契约式的生产经营企业。其特点是合作各方通过合同或协议规定了各自的权利和义务,在生产经营上实行统一管理,但在财务上却采取分别核算,各计盈亏,各担风险,合作各方只按合同或协议中载明的条款,即根据确定的比例分配企业生产的产品、收入或利润。从现行投产的合作企业来看,多数企业都采取按一个固定比例分配销售收入或营业收入、分配利润;但也有的企业采取的是按照数量分配产品,自行解决销售的方式进行合作生产经营的,那么对这类合作企业应如何确定计算交纳工商统一税,首先涉及到产品计价问题。因为合作企业采取分产品方式进行分配收入,合作各方分得的产品仅有数量而无价格。因此可以按下列方法确定产品的价格。
Sino-foreign cooperative enterprises are foreign-invested enterprises in a contractual production and operation of enterprises. It is characterized by the parties to the contract through the contract or agreement provides for their own rights and obligations, in the production and operation of the unified management, but in the financial accounting separately, all gains and losses, the risk, the parties to the contract only by contract or The terms set out in the agreement allocate the products, revenues or profits produced by the enterprise according to a certain percentage. From the point of view of cooperative enterprises put into operation, most enterprises adopt the principle of allocating sales revenue or operating income according to a fixed ratio and allocating profits. However, some enterprises adopt cooperative production and operation in terms of quantity distribution of products and self-resolving sales methods, So how should such a cooperative enterprise determine the calculation and payment of consolidated commercial and industrial tax, first of all, involves the issue of product pricing. Because the cooperative enterprises adopt the method of product distribution to distribute income, the products obtained by the cooperating parties are only the quantity but not the price. Therefore, the following methods can be used to determine the price of the product.