Operating Surplus refers to the balance of the value added created by the resident units deducting the labourersre m unera-' tion , taxes on production and the depreciation of fixed assets.
营业盈余是指常住单位创造的增加值扣除劳动者报酬，生产税净额和固定资产折旧后的余额。
During the transformation of value-added tax, the different credit policy of input value-added tax when enterprises buy fixed assets will cause some financial indexes to change.
增值税转型过程中，由于对购进固定资产进项税额抵扣政策的不同，必将引起相关财务指标的变化。
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