First, how to calculate the illegal gains.
Let's talk about the calculation method of the illegal income of the following illegal acts:
1. In the process of production and operation, the illegal income is calculated as follows: if there is a purchase price (including wholesale price and retail price), the difference between the purchase price and the selling price is regarded as illegal income; If it belongs to production and processing, the difference between the sales price and the cost price of the products produced and processed shall be regarded as illegal income. Direct expenses refer to legal transportation expenses, storage expenses and travel expenses directly used for production and business activities.
2. Whether the transportation fees charged for providing transportation for illegal activities belong to "illegal income": the economic benefits, including transportation fees, obtained by the parties for providing transportation and other convenient conditions for illegal activities shall be regarded as illegal income; If the parties are only cheated in the normal transportation business and subjectively fail to provide services for the illegal acts, the transportation fees collected by them shall not be regarded as illegal income.
3. "Cost price" refers to the purchase price of raw materials required for the production and processing of products, excluding other expenses during the production and processing.
2. Those who provide goods, checks, cash, bank accounts and other convenient conditions for illegal activities, or provide certificates, invoices and contracts, and those who do not directly participate in illegal business activities, but seek illegal benefits by various means in illegal activities, shall all be punished as illegal income.
3. If the violator has paid the tax before the administrative department for industry and commerce makes a decision, it shall be deducted when calculating the illegal income, and the unpaid tax shall not be deducted.
When calculating the illegal income, if the goods have been sold and the payment has not been received, it should also be included.
Summarized as follows:
1. Production: selling price-cost price (referring to the purchase price of raw materials)-taxes paid.
2. Distribution: sales price-purchase price-paid tax.
3. If convenient conditions such as supply of goods are provided for illegal acts, all illegal gains shall be regarded as illegal gains.
4. The illegal income from reselling tickets is equal to the total sales amount.
5. If the goods have been sold, the illegal income shall be calculated before the payment is received.
6. Calculation method of illegal income in undocumented cases The illegal income shall be calculated according to the third method.
7. Without a formal bill, all income is regarded as illegal income.
8. If it is difficult to identify individual unlicensed business cases, the written list dictated or provided by the violator shall be used as the basis for identifying illegal income.
9 without the registration of the administrative department for Industry and commerce, the production and processing costs will not be deducted.
10. If there is no production and processing method to process fake and shoddy goods under the approved and registered business mode, the production and processing costs will not be deducted.
Second, the calculation of illegal business in trademark infringement cases.
In trademark infringement cases, all infringing goods (sold and stocked) operated by the infringer shall be deemed as illegal business. For the production and processing of trademark infringing goods, the illegal business amount is the sum of the sales income of infringing goods and the actual cost of inventory infringing goods; If it is difficult to confirm the actual cost because of the infringer, the product of the quantity of goods in stock and the unit price of goods sold shall be taken as the actual cost; If there is no sales unit price, the actual cost of the inventory goods shall be the product of the quantity of the inventory goods and the sales unit price of similar goods of the infringer. For dealers who mark infringing goods, the illegal business amount is the sum of the sales income of infringing goods distributed by them and the purchase amount of infringing goods in stock; If it is difficult to confirm the purchase amount, the product of the quantity of the inventory goods and the selling unit price of similar goods of the infringer shall be the purchase amount of the inventory goods; If the cost or purchase amount of infringing goods is higher than the sales income, the illegal business amount shall be the cost or purchase amount of the goods.
Reply on the calculation method of fine amount in trademark infringement cases;
1. The processing fees obtained by processing enterprises from processed materials are equivalent to the sales income of commodity operators, and should not be counted as profits, but as operating amount.
2. The profit mentioned in Article 43 of the Detailed Rules for the Implementation of the Trademark Law of People's Republic of China (PRC) generally refers to sales revenue minus costs and taxes paid.
Infringement of others' exclusive right to use a trademark results in profits equal to sales revenue minus sales cost minus taxes paid. Where trademark infringing goods are produced and processed, the illegal business amount is the sum of the sales income of infringing goods and the actual cost of inventory infringing goods.
If it is difficult to confirm the actual cost because of the infringer, the product of the quantity of goods in stock and the unit price of goods sold shall be taken as the actual cost; If there is no sales unit price, the actual cost of the inventory goods shall be the product of the quantity of the inventory goods and the sales unit price of similar goods of the infringer.
If the cost or purchase amount is higher than the sales income, the illegal business amount shall be the cost or purchase amount of the commodity.
The processing fee of the processing enterprise with supplied materials is equivalent to the sales income, that is, the operating amount.
In the above article, Bian Xiao brought you some knowledge about the calculation of illegal income in several cases, hoping to help you further understand the relevant knowledge about the calculation of illegal income. If you need to know more about this, you can consult a professional lawyer on our website, and we will always provide you with legal help.