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liu zhuan shui shi qi ye de feng xian cheng ben
Author(s): 
Pages: 46
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  风险成本销售行为变动成本补偿成本课征生产决策流转额生产价格消转销售收入;
Abstract: <正> 流转税是对流转额的课征,企业发生了销售行为,不论成本高低,都必须交纳流转税。之所以说流转税是企业的风险成本,立足于如下理由: “保本点”是企业生产决策中的课题,即企业在什么条件下才能补偿成本,取得盈利。设一个杯子生产厂家,每个杯子售价为1元,生产杯子的固定成本为20元,变动成本每个为0.50元,如果不计税金,那么,杯子产量必须超过40个之后才能获得盈利。当生产40个杯子时售价为40元,成本为20+0.5×40=40元,
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