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《财会通讯》1988年第3期刊登了罗锐同志的《企业利税指标的内容应作明确规定》一文,本人对此发表一点不同意见,供参考。工业企业的利税指标有两个口径,一是销售利税,计算销售利税率,二是全部利税(即利税总额),计算人均利税、资金利税率。销售利税,指产品的销售利润加销售税金。销售税金是指因销售产品而交纳的产品税或营业税、增值税,加城市建设维护税。但不能包括教育费附加,教育费附加并不是税。全部利税总额,指企业在一定时期内取得的全部利润总额加应交纳的、在利润总额形成前列支的其他各种税金。利润总额,不须用所
In the 3rd issue of the “Accounting Newsletter” in 1988, published in the article “Composition on the Contents of Corporate Profit Tax Indicators of Comrade Luo Rui” should be clearly stipulated. I have made a few different opinions on this for reference. There are two calibers for the profits and taxes of industrial companies. One is to sell profits and taxes, calculate the sales tax rate, and the other is the total profits tax (that is, the total amount of profits and taxes), and the calculation of per capita profit tax and capital profit and tax rate. Sales profit tax refers to the sales profit of products plus sales tax. Sales tax refers to product tax or sales tax, value-added tax paid for sales of products, and construction and maintenance tax of Jiacheng. However, it cannot include education surcharges. Education surcharges are not taxes. The total amount of all profits and taxes refers to the total amount of all profits made by the company in a given period plus the taxes payable before the formation of the total amount of profits. Total profit is not required