人工成本增加值计算办法（Artificial cost added value calculation method）.doc

人工成本增加值计算办法（Artificial cost added value calculation method） The influence of VAT assessment on the two kinds of calculation methods and countermeasures of industrial added value Industrial added value refers to industrial enterprises in money form during the reporting period of the final results of industrial production activities, is the enterprise of all production activities to deduct the total achievements in the process of production consumption or transfer of the balance of the value of material goods and services, is the value of the new increase in the process of enterprise production. It is the most direct and effective method to evaluate whether the value added tax payment is normal using the change of industrial added value and the change of value-added tax. Therefore, the calculation of industrial added value is correct or not, which directly affects the VAT assessment. Two methods are commonly used to calculate industrial added value. The first is production method, that is, from the perspective of product and labor value formation in the process of industrial production, the value of input in the production process is eliminated, thus the new value is gained. The formula is: industrial added value = current value industrial output value - industrial intermediate input + VAT payable in this period. Two is distribution method, that is, from industrial production in the process of manufacturing the original income Angle, initial distribution to the final results of industrial production calculation of a kind of method, the calculation formula: industrial added value = + welfare + depreciation cost, labor wages, unemployed insurance premium + + + VAT payable taxes and additional operating surplus. Or: industrial added value = workers compensation + fixed assets depreciation + net income plus operating surplus. So, how to use production method and distribution to calculate the industrial value added value of the enterprise? Which approach is better for asse