the cost is calculated according to the cost excluding tax; Because although there is value-added tax in the cost, value-added tax is an extra-price tax, which is ultimately the burden of consumers; The product cost price includes raw material price, direct labor cost, management expenses, depreciation expense of fixed assets and tax price (value-added tax) sales, but the purchase price of raw materials includes tax (input tax), and the supplier should provide the VAT (input tax) invoice when closing the transaction at that time, so it is not necessary to consider paying tax when setting the current finished product price; Therefore, the cost does not include tax. The specific analysis is as follows. The cost excluding tax can be seen from the following aspects:

1. Ordinary industrial enterprises that pay value-added tax are taxed outside the price, so the purchased materials do not include value-added tax in cost accounting.

2. For special industrial enterprises that pay value-added tax and consumption tax, the value-added tax is levied outside the price, and the cost accounting does not include value-added tax; Consumption tax is an in-price tax, and "price" refers to the sales price. Consumption tax is included in the sales price, and product cost is also included in the sales price. Consumption tax and cost are juxtaposed in the sales price. For example, if we only know the production cost of a taxable consumer product, we should convert the production cost into the sales price including consumption tax and profit according to the composition taxable value formula, so the cost also does not include consumption tax.

3. Other types of enterprises, such as commercial enterprises, transportation, service industries, etc., do not include turnover tax, because the same reason as consumption tax is internal tax. The average taxpayer is the price excluding tax when settling the cost.

the general taxpayer mainly focuses on the value-added tax, which belongs to the extra-price tax and has nothing to do with the cost, so the settlement cost is the price excluding tax.

tax payment refers to the implementation process of taxpayers in taxation, that is, according to the provisions of various national tax laws, a part of collective or individual income is paid to the state at a certain rate. General taxpayers must accurately calculate the input and output tax according to the requirements of the state tax authorities, provide tax information, pay the tax payable in full and on time, use special invoices for value-added tax according to law, and accept the annual qualification inspection and management of general taxpayers organized by the state tax authorities.

Legal basis:

Article 19 of the Tax Administration Law of the People's Republic of China, withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes as stipulated by laws and administrative regulations.

when the withholding agent performs the obligation of withholding and collecting taxes according to law, the taxpayer shall not refuse. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling.

the tax authorities shall pay the withholding agent the handling fee for withholding and collecting according to the regulations.

Article 2 Taxpayers and withholding agents shall pay or remit taxes within the time limit prescribed by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations. Taxpayers who are unable to pay their taxes on time due to special difficulties may, with the approval of tax bureaus (sub-bureaus) at or above the county level, postpone the payment of taxes for a maximum of three months.

if the taxpayer fails to pay the tax within the time limit specified in the preceding paragraph, and the withholding agent fails to pay the tax within the time limit specified in the preceding paragraph, the tax authorities shall, in addition to ordering the tax payment within the time limit, impose a daily overdue fine of 2‰ of the overdue tax.

Article 21 A taxpayer may apply in writing to the tax authorities for tax reduction or exemption in accordance with the provisions of laws and administrative regulations.

the application for tax reduction or exemption must be examined and approved by the examination and approval authority for tax reduction or exemption stipulated by laws and administrative regulations; Local people's governments at all levels, competent departments of people's governments at all levels, units and individuals who violate the provisions of laws and administrative regulations and make decisions on tax reduction or exemption without authorization are invalid.