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在乡镇企业的经济效益考核指标中,资金利税率是一个很重要的指标,共计算公式为: 全部资金利税率=(全年利税总额/(固定资产净值平均余额+定额流动资金平均余额))×100％然而,我们在采用以上公式计算时发现,在报告期利税总额与基期利税总额完全一致,固定资产期末余额也无变化的情况下,计算的结果却是报告期的资金利税率高于基期资金利税率,其差额还随着逐年折旧基金的增加而不断扩大。这是什么原因呢?因为随着折旧基金的逐年增加,固定资产净值相应减少。由于计算公式分母中的固定资产净值平均余额逐年减少,计算出的资金利税率必然逐年增
In the economic performance appraisal indicators of township enterprises, the capital profit and tax rate is a very important indicator, and the total formula is as follows: Total capital tax rate = (Total profit tax for the year/(Average balance of net fixed asset value + Average fixed-rate working capital balance)) ×100% However, when we use the above formula, we found that in the reporting period, when the total amount of profits tax is exactly the same as the total amount of profits and taxes at the base period, and there is no change in the ending balance of fixed assets, the calculation result is that the profit and tax rate of funds in the reporting period is higher than The base capital profit and tax rate, the difference also continues to increase with the year-on-year depreciation fund. What is the reason for this? Because as the depreciation fund increases year by year, the net value of fixed assets decreases accordingly. Since the average balance of net fixed asset value in the denominator of the calculation formula decreases year by year, the calculated capital profit and tax rate is bound to increase year by year.