Total expenditure of enterprises = main business cost+other business cost+non-business expenses+main business tax and surcharge+management expenses+financial expenses+sales expenses+various expenses.
1. Enterprises refer to resident enterprises and non-resident enterprises as stipulated in the Enterprise Income Tax Law and its implementing regulations. _3]_ Resident enterprises refer to enterprises established in China according to law, or enterprises established in accordance with the laws of foreign countries (regions) but with actual management institutions in China. A non-resident enterprise refers to an enterprise established in accordance with the laws of a foreign country (region), whose actual management organization is outside China, but has an organization or place in China, or has no organization or place in China, but has income from China. _4]
2. In the category of commodity economy, enterprises, as one of various organizational units, are organic economic entities formed according to certain organizational rules. Generally, it is for the purpose of profit, with the mission of maximizing the interests of investors, customers, employees and the public, and providing products or services in exchange for income. It is the product of social development, and develops with the development of social division of labor. Enterprises are the main body of market economic activities; Under the socialist economic system, the coexistence of various enterprises constitutes the micro-foundation of the socialist market economy. Enterprises have three basic organizational forms: sole proprietorship, partnership and company, and corporate enterprise is the most important and typical organizational form in modern enterprises.
3. Modern economic theory holds that enterprises are essentially "a mechanism of resource allocation", which can realize the optimal allocation of social and economic resources and reduce the "transaction cost" of the whole society. Enterprise units are generally self-financing productive units. The so-called "self-financing" means that you bear the consequences of losses and profits and have certain autonomy. Enterprise units are divided into state-owned enterprises and private enterprises. State-owned enterprises are state-owned enterprises. A private enterprise is a business unit owned by individuals. Institutions are generally public welfare institutions established by the state, but they are not government agencies and are different from civil servants. Under normal circumstances, the state will give financial subsidies to these institutions. Divided into fully funded institutions, such as schools, institutions in balance allocation, such as hospitals, and other independent institutions that are not funded by the state.