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资金利税率是反映企业一定时期内(通常是一年)所实现的经营成果(即利润和税金)与所占用的资金的比率.它的基本公式是: 不少企业在计算此项指标时,将利润总额加上企业全部缴纳的税金与全部资金平均占用额进行比较.这样计算,在实行利改税之前是正确的.因为利改税之前,企业缴纳的全部税金都是利前税(如原来的工商税等).在利改税之后,仍然这样计算就错了.利改税后企业由原来向国家上缴利润改为缴纳税金,企业缴纳的全部税金不仅包括利前税(如营业税、产品税、增值税等),而且还包括利后税(如所得税、调节税等).这些利后税属于利润的分配,已包括在企业实现的利润之中.因此正确计算资金利税率的公式应该是:
The rate of profits and taxes of funds is the ratio of the operating results (ie profits and taxes) realized by the enterprise during a certain period of time (usually one year) to the funds it occupies.The basic formula is: Many enterprises, when calculating this indicator, The total amount of profits plus the total tax paid by the enterprise and the average amount of all funds are compared so that the calculation before the introduction of profits tax is correct because before tax profits tax, The original industrial and commercial tax, etc.) After the tax reform, the calculation is still wrong. After the tax reform, the enterprise turned over to pay the tax instead of paying taxes to the state. All taxes paid by the enterprise include not only pre-tax profits (such as sales tax, Product tax, value-added tax, etc.), but also include the after-tax (such as income tax, regulatory tax, etc.) These profits after tax belong to the distribution of profits, has been included in the profit realized by the enterprise.Therefore, should be: