1. The basic formula for calculating gross profit is:
Gross profit margin = (ex-tax selling price - ex-tax input price) ÷ ex-tax selling price × 100%
2. ex-tax selling price = ex-tax selling price ÷ (1+tax rate)
3. ex-tax input price = ex-tax input price ÷ (1+tax rate)
4. non-agricultural products are purchased from the general taxpayers. VAT invoice at the time of acquisition, obtain 17% input tax, sales at 17% output tax.
5. Non-agricultural products are purchased from small-scale taxpayers, who issue VAT invoices from the tax office, obtain 4% input tax and pay output tax at 17% on sales.
6. Small-scale taxpayers purchasing non-agricultural products, did not obtain VAT invoices, sales at 17% to pay output tax.
7. In general, VAT is an out-of-the-money tax, which does not affect the gross profit margin per se, but the tax-excluded input price and selling price. To correctly calculate the gross profit margin, just according to the attributes of its goods, according to the formula converted into the tax-exclusive purchase price and selling price can be.
Commission is a kind of labor remuneration in commercial activities, which is the remuneration received by an intermediary with independent status and business qualification for providing services to others in commercial activities.
Several forms of commission
One, securities trading commission
Securities trading congestion refers to the commissioner entrusted to buy and sell transactions, according to a certain percentage of the number of the actual amount of transactions to the contractor entrusted to the broker to pay the fee. The commission is also known as the operating income, or fee income, of the brokerage firm after the completion of the commission sale and purchase. The commission for buying and selling stocks is 3.5‰, with a minimum starting point of 5 dollars. The commissioner entrusted to buy and sell the transaction, should be in the contractors entrusted to the securities dealer for delivery, according to the actual transaction amount of 3.5 ‰ to the securities dealer to pay the commission entrusted to buy and sell. The securities dealer shall not arbitrarily or disguisedly raise or lower the commission charges, entrusted to buy and sell not delivered, the securities dealer shall not charge commission to the principal.
Two, the commission in international trade
China's foreign trade companies, in the domestic import and export business, usually by the two sides signed an agreement to provide for the agency commission rate, and the foreign offer, the commission rate is not expressed in the price, the commission is called "dark commission". If in the price terms and conditions, expressly indicated how much commission, known as "explicit commission". In China's foreign trade, mainly in our export enterprises to foreign intermediaries in the offer.
Contract price including commission, known as the commission price, usually with the commission price multiplied by the commission rate, the amount of commission. The formula is:
Commission = commission-containing price X commission rate
Commission = commission-containing price - net price
Organized to contain the relationship between the commission price and the net price:
Embracement = net price / 1 - embracement rate
Commission is usually expressed in the English acronym C. For example, $1,000 per metric ton CFR. For example, per metric ton of $1000 CFR Seattle includes a commission of 2%, can be written as: per metric ton of $1000 CFRC2 Seattle. Where the "C2" that is, the commission rate of 2%.
The seller should pay the commission to the middleman after receiving payment for the goods.
Three, sales commission
Sales commission is the enterprise in the sales business occurs when the remuneration paid to the intermediary, the intermediary must be entitled to engage in intermediary services of units or individuals, but does not include the enterprise's employees.