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税金是企业在销售产品、提供劳务等主要经营活动中应负担的增值税、营业税、城市建设维护税、资源税和教育附加等。利润是企业在一定时期内经营成果的反映。即营业收入扣除成本费用和各种流转税及附加费加上投资净收益、营业外收支净额后的余额。税收和利润本是两个性质不同的概念。然而近年来,人们在评价国有企业的生产经营状况和绩效时,都把“实现利税”、“上交利税”作为重要的指标来衡量,造成了一种税利不分、税利混淆的误区。
Taxes are the VAT, business tax, urban construction and maintenance tax, resource tax and education surcharges that enterprises should bear in the main business activities of selling products and providing labor services. Profit is a reflection of the business results of a certain period of time. That is, the operating income after deducting the cost and various turnover tax and surcharges plus the net investment income, non-operating balances after net. Taxes and profits are two different concepts in nature. However, in recent years, when assessing the state of production and operation of state-owned enterprises and their performance, people regard “realizing profits and taxes” and “turning over profits and taxes” as important indicators to measure, creating a misunderstanding that tax revenue and profits are confused with each other.