1.实行制造成本法对国家税收的影响。企业在生产经营过程中发生的所有费用,一般包括直接材料、直接人工、制造费用、管理费用、财务费用和销售费用。按照旧制度的完全成本法,就要将这些费用直接计入或分配计入产品成本,形成产品的完全成本,并以完全成本作为产品的计价基础。而按照制造成本法,计算产品成本时,只分配与生产经营最直接的最密切雨关的费用,而将与生产经营没有直接关系和关系不密切的费用作为期间费用计入当期损益,也就是说,在制造成本法下,将直接材料、直接人工直接计入产品成本,制造费用分配计入产品成本,形成产品的制造成本;而管理费用、财务费用、销售费用作为期间费用,不必在完工 1. The effect of the manufacturing cost method on the state taxation. All costs incurred by an enterprise in the course of production and operation generally include direct materials, direct labor, manufacturing expenses, administrative expenses, financial expenses, and sales expenses. In accordance with the full cost method of the old system, these costs will be directly included or distributed into the product cost, forming the full cost of the product, and using the full cost as the pricing basis for the product. According to the manufacturing cost method, when calculating the cost of a product, only the most direct and close-knit costs are allocated, and expenses that are not directly related to the production and operation and are not closely related are charged to the current profit or loss as the period expense. According to the manufacturing cost method, the direct materials and direct labor are directly included in the product cost. The manufacturing cost distribution is included in the product cost to form the manufacturing cost of the product; and the management fee, financial expense, and sales expense are not required to be completed.