Net production

Basic Definitions

refers to the net amount after the tax, surcharge and fees levied in the business activities in the business activities during the reporting period. The various taxes here, indicating the tax payment and tax fees, which are included in the payment of value-added tax, business tax, and the management fees, etc., but does not include income tax. Production subsidies refer to the government's policy loss subsidies, price subsidies, and export tax rebates such as price management units.

Net production

The calculation formula for the production tax is: net production tax = production tax - production subsidy.


Production tax included: business tax, value-added tax, consumption tax, tobacco monopoly special income, import tax, fixed assets used tax, car boat used tax, stamp duty, sewage fee, education Fee addition, water and electricity fees are added.

Subsidy is the financial subsidy given by the government to the loss of the production unit due to policy reasons due to policy reasons, usually there are national finances to the company's policy loss subsidies. Contrary to the production tax, subsidizes as a penalty tax. Including policy loss subsidies, food system price subsidies, foreign trade enterprises export tax rebate income, etc.

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