本刊经有关部门授权去年第九期和第十一期分别公布了在四项指标名列前茅的200家企业,受到各方面重视。现在公布1985年200家资金利税率和人均利税率最佳企业。该两项指标的计算方法是: (1) 资金利税率(％)=(利润、税金总额/年末固定资产净值+流动资金全年平均余额)×100％ (2) 人均利税率(元/人·年)=(利润、税金总额/全部职工全年平均人数)×100％ This publication has been authorized by the relevant departments to announce the 200 companies ranked in the top four indicators in the ninth and the eleventh stages of last year, which are valued by all parties. It is now promulgated that the best companies with 200 profit and tax rates and per capita profit and tax rates in 1985. The calculation methods of these two indicators are: (1) Capital profit and tax rate (%) = (profit, total tax / net fixed assets at the end of the year + average annual balance of working capital) × 100% (2) per capita profit and tax rate (yuan/person ·year) = (profit, total tax/average number of all employees throughout the year) × 100%