1. According to the statistical data of enterprise income tax source report in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). The average profit rate of each industry is calculated as follows: industry: 7%; Transportation: 9%; Commodity circulation industry (including wholesale and retail): 3%; Construction real estate development industry: 6%; Tourism catering service industry: 9%; Other industries: 8%.
The second is to measure by region. In order to be prudent and accurately grasp the actual situation, six provinces and cities with different economic development levels, such as Shanxi, Shandong, Guangdong, Heilongjiang, Chongqing and Gansu, are selected to calculate the average profit rate of each industry. The calculation results are as follows: industry: 5%-13%; Transportation: 9%-14%; Commercial (wholesale): 4%-7%; Commercial (retail): 4%-9%; Construction industry: 6%-15%; Catering industry: 8%-15%; Service industry: 9%-15%; Entertainment industry: 15%-25%.
Gross profit margin is the percentage of gross profit and sales income (or operating income), in which gross profit is the difference between income and operating cost corresponding to income, which is expressed by the formula: gross profit = gross profit/operating income × 100%= (main business income-main business cost)/main business income × 100%.
Constitutionally speaking, gross profit is the difference between income and operating costs, but in fact this understanding confuses the concept of gross profit margin. In fact, the gross profit margin reflects the increased value of a commodity after its production is transformed into an internal system. In other words, the more value added, the more gross profit. For example, through the differentiated design of R&D, the product has added some functions compared with competitors, and the marginal price increase is positive, so the gross profit has also increased.
Classification method:
By commodity category: gross profit margin of single commodity, gross profit margin of large commodity and gross profit margin of comprehensive commodity.
Sub-industry: gross profit margin of product sales of industrial enterprises, gross profit margin of commodity sales of commercial enterprises, gross profit margin of construction industry, gross profit margin of transportation industry, gross profit margin of tourism and catering service industry.
Sub-region: sales gross profit rate and project gross profit rate by project region.
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