05-01 Directtaxes Excise ect... 05-02 Profit of the company [gross]Operational profit Not operational profit [positive or negative]06-00 Company profit income tax******************************************************** TaxesDirect taxes Company income tax Employees Income taxShareholders Income tax Tax built-in the expenses of consumptionof employees and shareholders******************************************************** Toanalyze the cost and the operational profit, in viable period,we needs to appeal to a fast software, for instance thatdescribed in: http://oz.pro.br/w/ . For analysis of the notoperational profit we needs to appeal to the specific softwareof marketing. This software creates a mathematical model,starting from the statistics of the four variables: w - price; x- sale volume; y - publicity; z - quality And it creates alineal model: Aw+Bx+Cy+Dz=0, from the sampling of four up to tencompetitors, of the same market. For instance: manufacturers ofsoft drinks, of refrigerators, of televisions, ... Eachcalculation is made with four competitors, to obtain fourcoefficients [A, B, C, D]. In the case of 'n' [more than four]competitors, forming 'm' goops of four, it obtain 'm' games ofcoefficients and a game of an average of these. This linealmodel is exact only for small variations. Larger accuracyobtains the no lineal model: Aw+Bx+CA y^2+CBy+Dz=0. The modelsare less exact as larger variation. But better a model lessexact than any model. With this model the software defines thevariables: profit on sale amount, profit on employed capital,employed capital and it optimizes profit on employed capital.********************************************************** Thetaxes are analyzed to determine the integral participation ofaggregate amount in the state economy. Coffee-Breakhttp://oz.pro.br/wc/ Download http://oz.pro.br/coffee/coffee.zipKonstantin Otto, June, 2005 oz@oz.pro.br

About the author:Professor of mathematics' philosophy retired I write articles infour languages, since 1946. More of them are specific.oz@oz.pro.br