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一、《广西会计》1987年第11期登载施振东同志的《工资总额与税利挂钩浮动的计算办法》一文(以下简称“施文”),对纯税利增长及新增浮动工资的两个计算公式,本人认为有商榷之处。下面谈点笔者的肤浅认识,为了便于说明问题,本文所用名称及代号仍引用“施文”中的名称、代号。1、“施文”所设想的公式为:本年纯税利=本年粗税利-进入成本的浮动工资。但用“施文”推导出的公式及举例计算的结果是不等的。即21333(元)≠22000(元)-400(元)2、笔者认为,推导本年纯税利的公式应为:
I. “Guangxi Accounting” No. 11, 1987 Published by Comrade Shih-Tung Dong, “Calculation Method for Floating Wages and Taxes Linked to Taxes and Interests,” published in the text (hereafter referred to as “Shi Wen”), two formulas for calculating the growth of net profits and the new floating wages , I think there is a discussion. The following talk about the author’s superficial understanding, in order to explain the problem, the name and code used in this article still refer to “Shi Wen” in the name, code. 1, “Shi Wen,” the envisaged formula is: this year’s net profit = tax of the year - the floating cost of entering the cost. However, using “Shi Wen” derived formulas and examples of the results are not calculated. That is 21333 (yuan) ≠ 22000 (yuan) -400 (yuan) 2, I believe that the formula for deriving this year’s net profit tax should be: