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I. Cost x profit rate+cost = sales price.

Second, the calculation formula of profit rate The calculation formula of profit rate: profit rate = profit ÷ cost × 100% = (selling price ÷ cost-1) × 100% discount sales refers to 30%-50% of the original price. For example, if a commodity sells for 100 yuan, with a discount of 30%-50%, it will only be sold in 30 yuan or 50 yuan, that is, directly multiply 100 by 30% or 50%. Profit rate = total profit/total sales × 100%.

Third, according to Article 7 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (Guo Decree No.691): "If the taxable sales of taxpayers are obviously low without justifiable reasons, the sales shall be verified by the competent tax authorities." According to Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Order No.50 of State Taxation Administration of The People's Republic of China of the Ministry of Finance), if a taxpayer fails to sell the goods at an obviously low price as mentioned in Article 7 of the Regulations without justifiable reasons or if the goods listed in Article 4 of these Rules are regarded as sales, the sales amount shall be determined in the following order: 1, which shall be determined according to the average sales price of similar goods of the taxpayer in the recent period;

2. According to the recent average selling price of similar goods of other taxpayers;

3. According to the composition of taxable value, the publicity of taxable value composition is:

Component tax value = cost *( 1+ cost profit rate)

Goods subject to consumption tax shall be subject to consumption tax in taxable value.

Fourth, how to calculate the gross profit margin of sales?

The calculation formula of sales gross margin is: sales gross margin = sales gross margin/sales revenue × 100%, where sales gross margin = sales net income-product cost. Gross profit margin needs to be calculated according to the price excluding tax. If the cost price includes tax, it needs to be converted into the cost price excluding tax, and the price excluding tax = price including tax ÷( 1+ applicable tax rate).

Gross profit margin of sales is the percentage of gross profit to net sales, which is usually called gross profit margin. Where gross profit is the difference between net sales revenue and product cost. The calculation formula of sales gross profit margin: sales gross profit margin = (net sales income-product cost)/net sales income × 100% The comparative analysis of sales gross profit margin can usually be carried out from many aspects, such as factor analysis, structural comparative analysis and peer comparative analysis.