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《财会通讯》编辑部转来袁承祖会计师的文章,待回答如下:(一)我在《“保本点分析”简介》一文中,计算保本点销售收入的公式,是应用国外销售收入的涵义,即不包括税金的。但我国现行财税体制规定,销售收入中是含有工商税的,企业在实现销售收入后,应向国家纳税。因此根据我国实际,为了使企业真正能够保本,还必须考虑税金,所以我将流行的计算保本点的公式修正为:
The editorial section of the “Accounting and Finance Communications” transferred the article of Yuan Chengzu’s accountant to be answered as follows: (1) In my “Introduction to the “Proof of Original Credit Analysis”” article, the formula for calculating the sales revenue of the principal guaranteed point is the meaning of the application of foreign sales revenue. Excluding taxes. However, China’s current fiscal and taxation system stipulates that sales revenue includes industrial and commercial taxes. After the company realizes sales revenue, it should pay taxes to the state. Therefore, according to our country’s reality, in order to enable enterprises to truly preserve capital, we must also consider taxes, so I am amending the formula for popular calculation of capital preservation to: