成本会计中的避税（Tax avoidance in cost accounting）.docVIP

成本会计中的避税（Tax avoidance in cost accounting） Today, lets talk about the common methods of tax avoidance in cost and expense The product cost we discuss here refers to the cost of manufacturing a product in the manufacturing process, also known as product manufacturing costs or production costs. The cost of production mainly includes three items: direct materials, direct labor and manufacturing costs, mainly refers to the cost during the period, including sales costs, management fees and financial costs. I. The materials used for capital construction shall be included in the production cost of the products Some enterprises will not be included in the cost of product costs included in the direct material costs and other cost items. For the purpose of regulating the cost of capital construction projects and production costs, the purpose is to achieve the goal by making artificial or small amount of auxiliary production costs. For example, a production enterprise will self build engineering drawing material, included in the direct material costs for borrow: production costs, direct loan: raw materials the account, such treatment should not be included in the cost and expenses included costs and expenses of virtual lost profits, in violation of the cost, the expenses range. Two, welfare costs into the cost of the project Some enterprises in violation of costs and expenses, shall be borne by the welfare expenses included in the cost of project cost, increase the cost and reduce the profit of an enterprise, such as the Welfare Department staff wages, costs included in the project direct labor costs. Accounting for the cost of production: Credit: payable to wages. Three. The Welfare Department accepts the service and does not transfer it for settlement Some enterprises will assist the production workshop for workers, hospitals, canteens, schools and other departments to provide water, electricity, steam, processing, repair and other costs, all transferred to the basic product