人工成本增加值计算办法(国外英文资料).docVIP

人工成本增加值计算办法(国外英文资料) The influence of value-added tax assessment -- two methods and Countermeasures of industrial added value Industrial added value refers to the final results of industrial production of industrial enterprises in the form of currency during the reporting period, the balance is the total achievements of enterprises of all production activities deduction of the material value of goods and services consumption or transfer in the production process of the newly added value of enterprises in the production process. It is the most direct and effective method to assess whether the value-added tax is normal or not, by using the trend of industrial added value change and comparing the change of value-added tax with the calculation of the tax elasticity coefficient. Therefore, the calculation of industrial added value is correct or not, which has a direct impact on the value-added tax assessment. Two methods are usually used to calculate industrial added value. First, the production law, that is, from the point of view of the formation of the value of products and services in the process of industrial production, to eliminate the value of intermediate inputs in production links, and thus to get new methods of value. The formula is: industrial added value = present price, industrial output value - industrial intermediate input + current vat. The two is the distribution method, which is made from industrial production process of the original initial income distribution point of view, a method to calculate the final results of industrial production, the formula: industrial added value = salary + benefits + depreciation + labor and unemployment insurance + + value-added taxes and surcharges tax + operating surplus. Or: industrial added value = labor remuneration + fixed assets depreciation + net payable tax + operating surplus. Then, how can we calculate the industrial added value of enterprises by the production method and distribution method? Which method is mo