,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,SIYB中国创业培训 廉国强,*,第八步,制定利润计划,(,本步共分五个课题讲授,),2024/11/16,1,SIYB中国创业培训 廉国强,第八步 2023/10/11SIYB中国创业培训 廉国,教学目的：,知道利润,(,收入减成本,),的意思；知道怎样制定销售与成本计划,三、,制定销售和成本计划,2024/11/16,2,SIYB中国创业培训 廉国强,教学目的：三、制定销售和成本计划2023/10/12SI,为什么要制定销售和成本计划,制定销售和成本计划，可以掌握企业的实际运转情况，清楚企业是否有利润，使你既看到,销售,也看到,成本,，并知道否在赢利。,如果赢利，就继续做下去（继续做计划）；,如果亏损，需要及时弄明白哪个环节出了问题，调整后重新做计划。,制定销售和成本计划非常重要,。,2024/11/16,3,SIYB中国创业培训 廉国强,为什么要制定销售和成本计划 制定销售和成本计划，,10,11,12,合计,销售,含税销售收入,增值税,销售净收入,成本,原材料,包装费,经理工资,员工工资,租金,促销费,保险费,维修费,水电费,电话费,宽带费,办公用品,其他费用,开办费,折旧和摊销,总成本,附加税费,利润,企业所得税,净利润,10,11,12,合计,销售,含税销售收入,11175,17880,22350,26820,35760,40230,33525,33525,33525,33525,288315,增值税,-,-,-,-,1041.55,1171.75,976.46,976.46,976.46,976.46,6119.14,销售净收入,11175,17880,22350,26820,34718.45,39058.25,32548.54,32548.54,32548.54,32548.54,282195.86,10,11,12,合计,成本,原材料,3850,6160,7700,9240,12320,13860,11550,11550,11550,11550,99330,包装费,85,136,170,204,272,306,255,255,255,255,2193,经理工资,3500,3500,3500,3500,3500,3500,3500,3500,3500,3500,35000,员工工资,3500,3500,3500,3500,3500,3500,3500,3500,3500,3500,35000,租金,2000,2000,2000,2000,2000,2000,2000,2000,2000,2000,20000,促销费,500,500,500,500,500,500,500,500,500,500,5000,保险费,1719,1719,1719,1719,1719,1719,1719,1719,1719,1719,17190,维修费,200,200,200,200,200,200,200,200,200,200,2000,水电费,300,300,300,300,300,300,300,300,300,300,3000,电话费,200,200,200,200,200,200,200,200,200,200,2000,宽带费,50,50,50,50,50,50,50,50,50,50,500,办公用品,100,100,100,100,100,100,100,100,100,100,1000,其他费用,100,100,100,100,100,100,100,100,100,100,1000,开办费,3600,-,-,-,-,-,-,-,-,-,3600,折旧和摊销,686,686,686,686,686,686,686,686,686,686,6860,总成本,20390,19151,20725,22299,25447,27021,24550,24660,24660,24660,233673,2024/11/16,4,SIYB中国创业培训 廉国强,101112合计销售含税销售收入增值税销售净收,10,11,12,合计,销售,含税销售收入,11175,17880,22350,26820,35760,40230,33525,33525,33525,33525,288315,增值税,-,-,-,-,1041.55,1171.75,976.46,976.46,976.46,976.46,6119.14,销售净收入,11175,17880,22350,26820,34718.45,39058.25,32548.54,32548.54,32548.54,32548.54,282195.86,增值税含税销售收入,(1,增值税税率,),3=1031.03,增值税,=,净销售收入,增值税率,3=100,3%,根据规定：,实行按季纳税的小规模纳税人季销售额不超过,9,万的，免征增值税。,2024/11/16,5,SIYB中国创业培训 廉国强,101112合计销售含税销售收入1117517,10,11,12,合计,成本,原材料,3850,6160,7700,9240,12320,13860,11550,11550,11550,11550,99330,包装费,85,136,170,204,272,306,255,255,255,255,2193,经理工资,3500,3500,3500,3500,3500,3500,3500,3500,3500,3500,35000,员工工资,3500,3500,3500,3500,3500,3500,3500,3500,3500,3500,35000,租金,2000,2000,2000,2000,2000,2000,2000,2000,2000,2000,20000,促销费,500,500,500,500,500,500,500,500,500,500,5000,保险费,1719,1719,1719,1719,1719,1719,1719,1719,1719,1719,17190,维修费,200,200,200,200,200,200,200,200,200,200,2000,水电费,300,300,300,300,300,300,300,300,300,300,3000,电话费,200,200,200,200,200,200,200,200,200,200,2000,宽带费,50,50,50,50,50,50,50,50,50,50,500,办公用品,100,100,100,100,100,100,100,100,100,100,1000,其他费用,100,100,100,100,100,100,100,100,100,100,1000,开办费,3600,-,-,-,-,-,-,-,-,-,3600,折旧和摊销,686,686,686,686,686,686,686,686,686,686,6860,总成本,20390,19151,20725,22299,25447,27021,24550,24660,24660,24660,233673,2024/11/16,6,SIYB中国创业培训 廉国强,101112合计成本原材料3850616077,10,11,12,合计,附加税费,-,-,-,-,52.08,58.59,48.82,48.82,48.82,48.82,305.95,利润,-9215,-1271,1625,4521,9219,11978,7839,7839,7839,7839,48216,企业所得税,-,-,-,-,-,-,-,-,-,-,4821.6,净利润,-,-,-,-,-,-,-,-,-,-,43395,附加税费：,根据规定，实行按季纳税的纳税人季销售额不超过,30,万元的，免征教育费附加。,应纳城市维护建设税,=,应纳增值税额,5%,2024/11/16,7,SIYB中国创业培训 廉国强,101112合计附加税费-52.,10,11,12,合计,附加税费,-,-,-,-,52.08,58.59,48.82,48.82,48.82,48.82,305.95,利润,-9215,-1271,1625,4521,9219,11978,7839,7839,7839,7839,48216,企业所得税,-,-,-,-,-,-,-,-,-,-,4821.6,净利润,-,-,-,-,-,-,-,-,-,-,43395,计算利润：,利润,=,含税销售收入,应纳增值税及附加税费,总成本。,2024/11/16,8,SIYB中国创业培训 廉国强,101112合计附加税费-52.,10,11,12,合计,附加税费,-,-,-,-,52.08,58.59,48.82,48.82,48.82,48.82,305.95,利润,-9215,-1271,1625,4521,9219,11978,7839,7839,7839,7839,48216,企业所得税,-,-,-,-,-,-,-,-,-,-,4821.6,净利润,-,-,-,-,-,-,-,-,-,-,43395,企业所得税：,根据规定，对年应纳税所得额不超过,30,万元的小型微利企业，其所得额减按,50%,计入应纳税所得额，按,20%,的税率缴纳企业所得税。,应纳企业所得税,=,利润,50%,20%,2024/11/16,9,SIYB中国创业培训 廉国强,101112合计附加税费-52.,10,11,12,合计,附加税费,-,-,-,-,52.08,58.59,48.82,48.82,48.82,48.82,305.95,利润,-9215,-1271,1625,4521,9219,11978,7839,7839,7839,7839,48216,企业所得税,-,-,-,-,-,-,-,-,-,-,4821.6,净利润,-,-,-,-,-,-,-,-,-,-,43395,净利润：,净利润,=,利润,应纳企业所得税额,2024/11/16,10,SIYB中国创业培训 廉国强,101112合计附加税费-52.,个体全年应税额,税率,不超过,5000,元的部分,5%,超过,5000,元,-10000,元的部分,10%,超过,10000,元,-30000,元的部分,20%,超过,30000,元,-50000,元的部分,30%,超过,50000,元的部分,35%,个人所得税税率表,2024/11/16,11,SIYB中国创业培训 廉国强,个体全年应税额税率不超过5000元的部分5%超过5000元-,全月应纳税所得额,税率,不超过,500,元的部分,5%,超过,500,元,-2000,元的部分,10%,超过,2000,元,-5000,元的部分,15%,超过,5000,元,-20000,元的部分,20%,超过,20000,元,-40000,元的部分,25%,超过,40000,元,-60000,元的部分,30%,超过,60000,元,-80000,元的部分,35%,超过,80000,元,-100000,元的部分,40%,超过,100000,元的部分,45%,个人所得税税率表,（月工资总额减,1600,元的余额）,2024/11/16,12,SIYB中国创业培训 廉国强,全月应纳税所得额税率不超过500元的部分5%超过500元-2,习题,1,：,不含增值税收入,600001.06,56604,税前利润,56604,38000-4750,13854,习题,2,：,不含增值税收入,320001.06,30189,税前利润,30189,8500-2800,15639,习题,3,：,陈立华的销售和成本计划表,做练习,21,练习：,学习有关制定销售和成本计划的知识,练习,43,习题,1,、,2,、,3,(P112),2024/11/16,13,SIYB中国创业培训 廉国强,习题1：做练习21练习：学习有关制定销售和成本计划的知识20,6,7,8,9,10,11,12,合计,销售,含税销售收入,增