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 fixedassets.
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。
2
During the transformation of value-added tax, the different credit policy of input value-added tax when enterprises buy fixedassets will cause some financial indexes to change.