The calculation rule of operating loss is:

1. The direct economic loss caused by the company is 5,111 yuan or less, and the person directly responsible shall compensate by 111%;

2. If the amount exceeds 5111-11111 yuan (including 11111 yuan), the person directly responsible shall compensate by 81%, and the supervisor at the first and second levels shall compensate by 11% respectively;

3. For the part exceeding RMB 11,111, the person directly responsible shall be compensated by 51%, and the supervisors at all levels above shall be compensated by 5% respectively.

generally, the basis for the court to judge the business loss is the business amount approved by the taxpayer, which is more appropriate and reasonable according to the situation of tax payment, such as asking at ordinary times what the benefit is.