Page 186 - Niên giám 2021

who are sent to work in an enterprise by a joint venture and the enterprise does
not pay wage/salary.
For private enterprises, they are also considered employees of the
enterprise. For persons who are members of the family and engage in
management of production or directly produce but do not receive wage/salary -
their incomes remixed with the profit of business.

Annual average capital of the enterprise

Capital of the enterprise is advance amount for business activities of the
enterprise including total available capital (owners’ equity) of the enterprise
and liabilities (Loans and other payables). The annual average capital of the
enterprise is calculated as the average capital of the enterprise at the beginning
of the year and at the end of the year.

Formula:

Capital at the beginning Capital at the end
The annual of the period + of the period
average =
capital 2

Fixed assets and long-term investment of the enterprise is total
remaining value of fixed assets, value of basic construction cost in progress,
deposits, long-term deposits and other long-term financial investment amount
of the enterprise.

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 sum of the amount
received by employees for their participation in the production and business
process of the enterprise, including:

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