今年上半年,我们对外商投资企业开展了纳税检查。查帐的做法和结果如下: 第一,抓住四个数据、查综合倒轧成本率。目前,有的企业采用产品综合倒轧成本法和计划成本法来计算利润,核算比较粗,依据厂长(经理)需要多少利润而定一个比率,结转产品销售成本。这就是所谓的“厂长利润”。在今年所得税汇算工作中,本人抓住成本这个重点进行深入检查。某鞋业公司,成本核算实行综合倒轧成本法。这种核算方法最大特点是,以存求出。以存求耗。而所盘存的实物是否真实,如漏盘、少盘或无价,都直接影响成本率。库存产品盘存应以售价结存。对这些特点,本人检查时,首先,查看12月份结转产品销售成本,发现没有按成本核算规程正确计算产品销 In the first half of this year, we conducted a tax inspection on foreign-invested enterprises. Audit practices and results are as follows: First, to seize the four data, check the comprehensive rolling costs. At present, some enterprises use the product comprehensive rolling cost method and the planned cost method to calculate the profit, the accounting is relatively coarse, and the product sales cost is carried forward according to how much profit the factory director (manager) needs. This is the so-called “director’s profit.” In this year’s income tax work, I grasp the cost of this key in-depth inspection. A shoe company, the cost of a comprehensive implementation of rolling costs. The biggest characteristic of this accounting method is to find the deposit. To save as consumption. The physical inventory of real, such as leakage disk, a small disk or priceless, have a direct impact on cost. Stock inventory should be at the selling price. Of these features, when I check, first of all, check the carry-over product sales costs in December and found no correct calculation of product sales according to cost accounting procedures