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enterprise to work at their home (family labor); (2) Persons who are

working as apprentices that sent from schools, training centers for
practice and not paid by the enterprise; (3) Persons 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

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