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为了使大家在开展企业升级的活动中,能更好地找差距、订标准,我们将1986年全国40个工业行业的产值物耗率、产值利税率、人均利税及资金利税率水平刊登如下,并作几点说明: 1.行业水平的计算口径是独立核算的工业企业。 2.煤炭采选业由于价格等方面原因,造成全行业亏损,因此涉及到利税方面的数据均为负数。 3.计算公式为: 资金利税率(％)=利润、税金总额/全部资金×100％人均利税=利润、税金总额/全部职工年平均人数产值利税率(％)=利税总额/工业总产值×100％产值物耗率(％)=物质消耗价值/工业总产值×100％
In order to enable everyone to better find gaps and set standards in carrying out enterprise upgrading activities, we publish the levels of production value, material and interest rates, profit and tax per capita, and capital profit and tax rates of the 40 industrial sectors in the country in 1986. To make some explanations: 1. The industry-level calculation method is an independent accounting industrial enterprise. 2. The coal mining industry has caused losses in the entire industry due to factors such as price, so the data concerning profits and taxes are all negative. 3. The formula is as follows: Capital Profits and Taxes (%) = Profit, Total Taxes / Total Funds × 100% Taxes per capita = Profits, Total Taxes / Average Number of Employees per year Output Value Tax Rate (%) = Total Taxes / Gross Industrial Output × 100% output material consumption rate (%) = material consumption value / industrial output value × 100%