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工业增加值的简易计算法,实际上就是按分配法计算工业增加值的办法,它是从新增加价值的分配角度出发计算工业增加值的,也就是职工工资、职工福利基金、应得的产品销售利润、税金、固定资产折旧和其他增加值之和.资料来源:由综合统计从财务报表中抄摘.1.产品销售税金及附加——从“损益表”中第4行本月数.2.产品销售利润——从“损益表”中第9行减第6行的本月数.3.应交增值税——从“主要税金应交明细表”中第2～4行相加,减去第6行的本月数.4.折旧——从“资产负债表”中第25行的期末数减去上月期末数就等于本月折旧费.
The simple calculation method of industrial added value is actually the method of calculating industrial added value according to the distribution method. It calculates the industrial added value from the perspective of the distribution of newly added value, that is, employee wages, employee welfare funds, and product sales due. The sum of profits, taxes, depreciation of fixed assets and other added value. Source: Consolidated statistics from the financial statements. 1. Product sales tax and surcharges - from the “state of profit and loss” in the fourth row of the month. • Product sales profit - from the 9th line of the “statement of profit and loss” minus the month of the sixth line. 3. VAT payable - from the 2nd to 4th lines of the “major tax payable schedule”, Subtract the month from the sixth row. 4. Depreciation – The depreciation expense for the current month is calculated by subtracting the closing amount from the closing balance at the end of line 25 in the “balance sheet”.