程阳：FY2009 内华达州博彩业营业收入下降14%

Nevada Gaming Reveneu Report FY2009

 This report is a summary of information provided by nonrestricted gaming licensees who file Monthly Gross Revenue Statistical Reports (Form NGC-31). Results are provided in a current one-month, three month, and twelve month format. Gaming results from restricted licensees are not included in this report. The data provided is subject to change due to late filings of reports, audits, and other adjustments occurring subsequent to the release date of this publication.

http://www.law.georgetown.edu/rossrights/chapters/images/nevada.jpgGaming Reveneu Report FY2009" TITLE="程阳：Nevada Gaming Reveneu Report FY2009" />All locations included in revenue range groups are based on the cumulative gaming win reported in the current twelve months covered by this report. Gaming win for locations that have changed ownership during the current twelve months is combined in order to establish proper placement for such locations in appropriate revenue range groups.

Locations newly licensed during the current twelve months are included in revenue range groups based on each location's gaming win, beginning with the month in which gaming perations commenced and based on cumulative totals thereafter.

Locations included in revenue range groups in the current periods are also included in the comparative year-ago groups regardless of the revenue produced in the year-ago periods.

The minimum number of locations in any revenue range or area group is four. Additionally, if there are fewer than three locations reporting revenue for a specific gaming unit, the information for that gaming unit will be included in the "other" revenue categories.

The "Win Percent" for games provides a ratio which has been adjusted for effects of credit play. The "Win Percent" for slot devices provides a ratio which represents the reported win amount divided by the total dollar amount played by patrons.

"Taxable" gaming revenue data is provided in an appendix summary located at the end of this report (page A-01).

Questions concerning the content of this report should be directed to the Nevada State Gaming Control Board, Tax and License Division,
Economic Research Section (775) 684-7770.

应税销售额与销售额

销售额是会计上的用语，一般是指主营业务收入；而应税销售额是税务上的用语，是指按照税法规定，应当交纳税金的销售收入。两者在通常情况下是一致的，但特定情况下存在着一定的差异，其原因在于，为避免偷逃税收情况的发生，税法对某些非销售行为规定为视同销售，征收相关税收所致。

比如，某公司当月销售商品10万件，每件不含税售价50元，另外，将本公司商品1 000件发放给公司员工作为福利。这样，在会计报表上，主营业务收入（销售额）为100 000*500=5 000 000元，而根据增值税暂行条例的规定，用于职工福利的商品视同销售，则应税销售额=5 000 000+1 000*50=5 050 000元，如果该商品的增值税率为17%，且该公司为一般纳税人的话，则当月的销项税额为5 050 000*17%=858 500元。