试谈存货计价方法不同对企业税负的影响

在市场经济条件下，存货约占资产总额25％——50％，如此高的资产占有率，如果企业不能积极有效加以利用、管理，势必会导致资金的大量闲置浪费。存货管理的重点是计价问题。计价方法选择不同，导致存货的价格、成本、利润不同，最终影响企业税负。

Effect of Different Inventory and Valuation Methods on Enterprise Tax Burden

In the circumstance of market economy,the proportion of the inventory is about 25 to 50 percent of total assets.Such a high assets possession rate,if the inventories can not be utilized and managed effectively by the enterprise,which will cause the funds unused and wasted.The key of the inventory management is price calculation,because it can result different inventory price,manufacturing cost, profit and tax burden by adopting different price calculating methods at last.