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零售商业年度财务计划的编制(66)某国营零售店属小型企业,在编制1985年财务计划时,预计计划期毛利率为11%,直接费率2.4%,全年间接费用7,000元,零售营业税3%,其他收支为净收入1,400元.根据该店历史情况,全年利润在25,000元以上,50,000元以下.按照新的八级超额累进税制,达到这利盈利水平的企业,超额累进税率为42%,速算扣除数为2,830元.税后利润归企业支配.根据这个企业实际合理需要,税后留利至少达到19,070元.试预测计划年度的保
Compilation of Retail Business Annual Financial Plan (66) A state-owned retail store is a small enterprise. When compiling the 1985 financial plan, it is expected that the plan period gross margin will be 11%, direct rate 2.4%, annual indirect cost 7,000 yuan, retail sales tax 3%, other income is net income of 1,400 yuan. According to the history of the shop, the annual profit is more than 25,000 yuan and 50,000 yuan or less. According to the new eight-level excess progressive tax system, enterprises that achieve this level of profitability, excessive progressive tax rate At 42%, the quick calculation deduction is 2,830 yuan. The profit after tax is at the disposal of the company. According to the actual and reasonable needs of this company, the profit after tax is at least 19,070 yuan.