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江苏省东海县统计局时奎仁 工业资金利税率和工业成本利润率是工业经济评价考核指标体系的组成部分之一.按照有关规定,工业资金利税率的分子是本期实现利税总额,即产品销售税金、教育费附加,资源税和利润总额之和;分母是报告期固定资产净值平均余额与流动资金平均余额之和.该指标其实是企业资金利税率,而非工业资金利税率.准都知道,工业企业除从事工业生产外,还从事其他行业的生产活动.这在当前形势下已经非常普遍了.因此,企业利税总额既有来自工业生产的部分,也有从事其他行业生产活动的所得.同样,企业占用的资金既有用于工业生产的,也有用于非工业生产的.按现行规定计算的工业资金利税率其实名不符实.
Donghai County, Jiangsu Province, when the Bureau of Statistics Qi Kuiren industrial funds profit tax rate and industrial cost of industrial economic evaluation index system is one of the components.According to the relevant provisions of the industrial capital profit tax rate is the total profit and tax realized that the product Sales tax, education surcharge, resource tax and total profit; the denominator is the sum of the average balance of net fixed assets and the average working capital in the reporting period, which is actually the profit tax rate of enterprises rather than the profit tax rate of industrial funds. Knowing that in addition to engaging in industrial production, industrial enterprises are also engaged in production activities in other industries, which have become very common in the current situation, and therefore the total profits and taxes of enterprises come from both industrial production and income from the production of other industries. Similarly, the funds used by enterprises are not only used for industrial production but also for non-industrial production, and the actual profits and losses of industrial funds calculated according to the current regulations are not true.