Hello, in the income method of gross domestic product accounting, why is the pre-tax profit of the company juxtaposed with the indirect tax of the enterprise? Doesn't the former include the latter?

1, according to whether the tax burden can be passed on, taxes are divided into indirect taxes and direct taxes. The so-called indirect tax is the tax that can be passed on. Taxpayers are not actual taxpayers. Taxpayers can pass the tax burden on to others by raising prices or charging standards.

2. After understanding the definition of indirect tax, we know that although indirect tax is paid by enterprises, tax revenue does not come from it. The company's pre-tax profit refers to the sum of profits between direct taxes, so the pre-tax profit and indirect tax are not the relationship between the former and the latter, but a parallel relationship, which together counts as the company's income.

3. Example: When a company sells a batch of goods, it needs to pay VAT 1 1,000 yuan. This tax of 1000 yuan can be passed on to consumers by raising prices. In other words, the goods sold by the company should have paid 1000 yuan tax, but consumers paid it by passing it on. In this case, the enterprise pays less tax 1 1,000 yuan, which means more income 1 1,000 yuan.

PS: The definition of nouns is very important. Everything will be clear.