对１９９３年末库存商品１９９４年销售定价问题的探讨黄俊明根据税制改革的要求，企业销售产品或商品应为不含税价格，那么构成产品或商品的进价成本也不含税，对于商业企业１９９３年末库存商品应进行价税分离，国家税务总局明文规定商业企业老库存除外购农副产品外的项... Discussion on the Sale Price of 1994 Inventories at the end of 1993 Huang Junming According to the requirements of the tax system reform, companies selling products or commodities should be tax-free, so the purchase price of products or goods does not include tax. For commercial enterprises, 1993 Year-end inventory of goods should be subject to price-tax separation, the State Administration of Taxation stipulates that the old inventory of commercial enterprises excluding the purchase of agricultural and sideline products...