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流转税是对流转额的课征,企业发生了销售行为,不论成本高低,都必须交纳流转税。之所以说流转税是企业的风险成本,立足于如下理由: “保本点”是企业生产决策中的课题,即企业在什么条件下才能补偿成本,取得盈利。设一个杯子生产厂家,每个杯子售价为1元,生产杯子的固定成本为20元,变动成本每个为0.50元,如果不计税金,那么,杯子产量必须超过40个之后才能获得盈利。当生产40个杯子时售价为40元,成本为20+0.5×40=40元,
The turnover tax is a levy on the amount of circulation, and the company has acted in a sales manner, and it must pay a turnover tax regardless of the cost. The reason why circulation tax is the risk cost of a company is based on the following reasons: “Protected capital preservation point” is a topic in the production decision of an enterprise, that is, under what conditions the company can compensate for the cost and gain profits. To set up a cup manufacturer, the selling price of each cup is 1 yuan, the fixed cost of producing cups is 20 yuan, and the variable cost is 0.50 yuan each. If the tax is not calculated, then the cup production must exceed 40 to obtain profit. When selling 40 cups, the selling price is 40 yuan and the cost is 20+0.5x40=40 yuan.