The calculation formula of operating surplus is operating surplus = operating profit+production subsidy-wages and benefits paid from profits-public welfare fund extracted from after-tax profits.
Operating surplus refers to the balance of the added value created by a permanent unit after deducting employee salaries, net production tax and depreciation of fixed assets. It is equivalent to the operating profit of the enterprise plus production subsidies, but wages and benefits should be deducted from the profit.
Operating surplus is divided into two parts: owner's income and property income.
Property income refers to the income related to the production and operation activities of enterprises. For example, the actual or estimated income generated by an economic institution using all its intangible assets (such as financial assets, land, copyrights and patents).
Owner's income is equal to the excess of operating surplus over property income. Operating surplus is the operating result of an enterprise in a certain period, and it is the difference between the total industrial output and intermediate consumption in a certain period. The amount and scale of this part are directly related to the future development of the enterprise and affect the investment direction of the enterprise.
legal ground
People's Republic of China (PRC) tax collection management law
Article 15 Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) established by enterprises in other places and different places shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate.
The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses.
The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council. Article 16 Where the contents of the tax registration of taxpayers engaged in production or business operations change, they shall, within 30 days from the date when the administrative department for industry and commerce handles the registration of change or before applying for cancellation of registration to the administrative department for industry and commerce, report to the tax authorities for the change or cancellation of tax registration with relevant documents.