According to the total profit/total monthly sales × 100%, the sales profit rate can be calculated;
According to the average sales profit rate * monthly sales, the monthly profit amount is obtained.
Sales amount refers to the total price and extra-price fees charged by taxpayers from the parties or service providers who purchase or accept taxable services when they sell goods or provide taxable services, but does not include the output tax charged from the buyers and the government funds or administrative fees charged on their behalf.
Out-of-price expenses refer to the expenses, subsidies, funds, agency fees, profit return, incentive fees, liquidated damages, late fees, deferred payment interest, compensation, collection, advance payment, packaging fees, chartering fees, reserve funds, quality fees, transportation fees and other surcharges charged by taxpayers from the buyer.
The following items are not included:
(1) Consumption tax levied and paid by consumer goods entrusted with processing consumption tax;
(2) Prepaid transportation expenses that meet the following conditions:
1. Invoice of transportation expenses issued by the transportation department to the buyer;
2. The taxpayer shall give the invoice to the buyer.
(three) government funds or administrative fees that meet the following conditions:
1, government funds approved by the State Council or the Ministry of Finance, and administrative fees approved by the State Council or provincial people's governments and their finance and price departments.
2, the collection of financial bills printed by the financial departments at or above the provincial level;
3. Accounts receivable should be turned over to the Finance Department in full.
4. Insurance premium charged to the buyer for the insurance of the goods sold, and vehicle purchase tax and vehicle license fee paid by the buyer.
Calculation method: sales volume = sales volume × average selling price.
: 1. What is the profit margin?
In the economic and financial fields, the profit rate is the relative income of capitalist enterprises or the whole capitalist economic investment projects. Similar to the concept of return on investment. In the field of Marxist political economy, the calculation formula of profit rate is: the surplus value obtained by capitalists is equivalent to the free labor of workers in the production process, or expressed as the capitalist's profit, interest and land rent (property income). Profit rate is a relative index reflecting the profit level of an enterprise in a certain period. Profit rate index can not only evaluate the completion of enterprise profit plan, but also compare the management level between enterprises in different periods, thus improving economic benefits.