Page 176 - NIIÊN GIÁM THỐNG KÊ TỈNH HƯNG YÊN 2022

Net turnover of the enterprise is total income of the enterprise gained
by selling its products or services to outside after subtracting taxes (special
consumption tax, export tax, value added tax by method of direct accounts
payable) and other reductions (discounts, rebates on goods sold, returned

goods). Net turnover does not include: (1) Turnover from financial
activities; (2) Turnover from unusual activities such as: clearance sale, sale
of asset, collection of money due to partner violates contract, collection of
bad debt that was processed...

Total income of employees in the enterprise is the total amount of
income received by employees for their participation in the production and
business process of the enterprise, including:

- Wages, bonuses and other incomes, allowances having the nature of
wages. They includes: wages, salaries, allowances and salary bonuses;
allowances and other incomes of employees are accounted into costs and
product prices.

- Social insurance pays for wages: the social insurance agency pays for
employees of enterprises during the sick, maternity, labour accident leave…
according to current regulations.

- Other incomes excluded in production and business costs: Expenses
directly paid to employees but not accounted into production costs derived
from reward fund, welfare fund and profit of the enterprise’s owner or from
other sources.

Profit before tax of the enterprise is amount of gain in the year of the
enterprise from the production and business activities, financial activities
and other activities during the year before paying enterprise income tax. It is
total profit of the whole enterprise that means amount remained after taking

gain minus loss of all activities.

Profit rate per net turnover (return on sales) is the rate between total
profit before tax earned from production and business activities, financial
activities and other activities of the enterprise in the year and total net
turnover gained by selling products, goods, services and other income. The

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