Accounting Knowledge: Capital Profit Tax Rate

　　 capital The profit tax rate refers to the profits and taxes that have been realized within a certain period. Total The ratio of assets (fixed assets and current assets) to the same period. This index reflects the overall economic efficiency of the enterprise and its contribution to the national finance. The index can achieve above 15%.

Calculation formula of capital profit tax rate

The formula is:

Capital profit tax rate (%) = total profit and tax in the reporting period / fixed assets average balance plus current assets average balance * 100%

Capital profit tax rate reflects each Company The amount of profits tax usually provided for each ten thousand yuan. It is the main analysis index to examine and evaluate the economic benefits of the use of funds for the departments or enterprises, and to analyze the effect of capital input.