Profit rate is also profit rate, and profit rate = profit/cost × 100%= (sales-cost)/cost × 100%.
1, net sales rate, net sales rate = net profit/sales revenue × 100%. The net profit rate of sales reflects the net profit per yuan of sales revenue. Income level representing sales revenue.
2. Profit margin refers to the percentage of operating net profit in sales revenue. Profit rate is the transformation form of surplus value rate, which changes in the same direction, and profit rate is always less than surplus value rate, reflecting different relationships.
The main forms of enterprise profit rate
1, sales profit rate.
The ratio of total sales profit to total sales revenue in a certain period. It shows the profit obtained by unit sales revenue and reflects the relationship between sales revenue and profit.
2. Cost profit rate.
The ratio of total sales profit to total sales cost in a certain period. It represents the profit obtained by unit sales cost and reflects the relationship between cost and profit.
3. Profit rate of output value.
The ratio of total sales profit to total output value in a certain period indicates the profit obtained by unit output value and reflects the relationship between output value and profit.
4. Profit rate of funds.
The ratio of total sales profit to average capital occupation in a certain period. It represents the sales profit obtained by unit funds and reflects the utilization effect of enterprise funds.
5. Net profit margin.
The ratio of net profit (after-tax profit) to net sales in a certain period. It shows the ability of unit sales revenue to obtain after-tax profit, and reflects the relationship between sales revenue and net profit.
To sum up, the profit rate is an important indicator to measure the company's profit level. Profit percentage = (profit/cost) × 100%.
Legal basis:
People's Republic of China (PRC) enterprise income tax law
Article 8
Reasonable expenses related to income actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income.
Article 9
If the public welfare donation expenses incurred by the enterprise are within 12% of the total annual profit, they are allowed to be deducted when calculating the taxable income; The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over.
Article 10
When calculating taxable income, the following expenses shall not be deducted:
(1) Dividends, bonuses and other equity investment income paid to investors;
(2) enterprise income tax;
(3) tax late fees;
(four) fines, fines and confiscation of property losses;
(5) Donation expenditures other than those specified in Article 9 of this Law;
(6) sponsorship expenditure;
(7) Unapproved reserve expenditure;
(eight) other expenses unrelated to income.
Company Law of the People's Republic of China
Article 5
Companies engaged in business activities must abide by laws, administrative regulations, social ethics and business ethics, be honest and trustworthy, accept the supervision of the government and the public, and assume social responsibilities. The legitimate rights and interests of the company are protected by law and shall not be infringed.