The total profit is the tax basis where corporate income tax is levied, and the amount of corporate income tax and shareholder bonus tax paid by enterprises is positively related to corporate profits. According to the relevant principles of the theoretical tax burden of value-added tax, it is determined that paying more value-added tax is positively related to the gross profit margin of enterprises, and enterprises hope to avoid paying value-added tax or enterprise income tax.
Usually, they make false accounts outside the enterprise, which may reduce the total gross profit and gross profit rate reflected in the enterprise's books by inflating the cost or lowering the selling price, thus reducing the tax base of value-added tax or corporate income tax and achieving the purpose of evading value-added tax, corporate income tax or shareholder bonus tax.
Extended data:
determining factor
1, market competition
As the saying goes, if there is no such product on the market, or there are few such products, or this product has advantages in quality and functional value compared with similar products on the market, then the price of the product naturally adopts a high-priced strategy. On the contrary, if the market is saturated by operating road products or sunset industries, then it can only be achieved by following the sales price of the crowd and realizing the average sales gross profit.
2, enterprise marketing
Is it to expand market share or other reasons? If it is to expand the market share, we may open the market at a lower price first, and then readjust the pricing strategy according to the market acceptance after the market stabilizes.
If it is to recover the investment as soon as possible, the enterprise may enter the market at a higher price, and then gradually penetrate. The market usually returns mature products with high price, small quantity and large price. How to balance price and sales volume to maximize profits is an important problem that enterprises must face but cannot avoid in marketing planning.
3.R&D cost
A feature of modern economy is that products are updated quickly. If we can develop new products with emerging functions faster and better, and the products have advantages in function, use value and price, who can occupy the highest point of the market, and the enterprise will usually have more inventions and get more benefits from patent protection with a large amount of R&D investment.
4. Technical cost
For example, if an enterprise produces patented products with independent intellectual property rights, especially invention patents and technology patents, and the patented products have advantages over the original similar products in the market in terms of product quality and product function, have cost advantages, are exclusive in competition, and naturally have the ability to raise prices. At this time, the gross profit of products is usually higher.
Baidu encyclopedia-gross profit margin
Baidu encyclopedia-gross profit margin method