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根据国家规定,利税总额是计算企业资金利税率的主要依据之一。它综合反映企业的生产经营成果,也是国家衡量企业经济效益好坏的主要指标。其中利润总额不仅是利税总额构成的主要部分,又关系到国家、企业和职工个人利益的分配格局,关系到企业的后劲大小,消化外部因素能力的强弱和改善职工福利条件的力度。因此,研究一个企业利税总额的构成,首先要剖析利润总额是怎样构成的,有哪些增、减利因素,如何扬长避短,发挥优势,扩大增利因素,减少或
According to state regulations, the total profits and taxes are the main basis for calculating the profit and tax rate of corporate funds. It comprehensively reflects the enterprise’s production and management results, but also the country’s main indicators of business economic performance is good or bad. The total profit is not only the main part of the total profits and taxes, but also relates to the distribution pattern of the personal interests of the state, enterprises and employees. It relates to the size of enterprises’ staying power, the ability to digest the external factors and the improvement of employee welfare conditions. Therefore, to study the composition of a company’s total profits and taxes, we must first analyze the total profit is formed, what are the increase and decrease factors, how to avoid weaknesses, give full play to advantages, expand the profit increase factor, reduce or