利润是价值范畴,在社会主义条件下,是劳动者为社会创造的价值,也就是为社会创造的那部分剩余产品或提供的那部分劳务的货币表现。利润这一概念,有广狭二义。狹义的利润是指生产资料供应价格或销售价格与进货原价之间的差价,扣除生产资料流通费用和税金以后的余额。广义的利润则与盈利为同义词,包括税金和狭义的利润。一般说来,利润一词 Profit is a value category. Under socialism conditions, it is the value created by the laborer for the society, that is, the currency performance of that part of the surplus products or the part of labor services provided for the society. The concept of profit is broad and narrow. Narrow profit refers to the price difference between the supply price or sales price of production data and the original purchase price, after deducting the circulation expenses and taxes of production materials. Broader profits are synonymous with earnings, including taxes and narrow profits. In general, the word profit