委托加工涉税处理对策浅谈  

Tax Treatment Measures of Commission Processing

作　　者：张赫[1] 

机构地区：[1]山西省太原选煤厂,山西太原030000

出　　处：《科学之友（下）》2010年第6期119-120,共2页Friend of Science Amateurs

摘　　要：目前,随着社会分工进一步细化、专业化生产和协作不断加强,不少企业、单位或个人由于生产设备、技术力量、经济能力等方面的局限,常常需要委托其他单位代为加工产品,然后将加工好的产品收回,或直接销售,或自己使用。但是,在缴纳税款时,由于委托加工业务与企业自身加工业务的计税基础不同,导致企业缴纳的税款也有所不同。为了帮助企业真正理解、合理运用国家税收法律法规,正确计算企业应纳税款,笔者把委托加工业务涉税处理中的常见问题及对策与大家粗浅探讨一下。At present, with the social division of labor further refinement, specialization and cooperation continued to strengthen, many companies, units or individuals as production equipment, technology, limited financial capacity, etc., often need to entrust other units on behalf of processed products, then the processed product back, or direct sales, or their own use. However, paying taxes, because of processing business with the company commissioned its own tax base of different processing operations, resulting in corporate tax paid is also different. To help enterprises understand the real, rational use of national tax laws and regulations, to correctly calculate the business tax liability, the author commissioned processing business to Tax Treatment of Common Problems and Solutions and explore all superficial.

关 键 词：委托加工 增值税 消费税 印花税 

分 类 号：F275[经济管理—企业管理]