国内生产总值(GDP) 指按市场价格计算的一个国家(或地区)所有常住单位在一定时期内生产活动的最终成果。国内生产总值有三种表现形态，即价值形态、收入形态和产品形态。从价值形态看，它是所有常住单位在一定时期内生产的全部货物和服务价值超过同期投入的全部非固定资产货物和服务价值的差额，即所有常住单位的增加值之和；从收入形态看，它是所有常住单位在一定时期内创造并分配给常住单位和非常住单位的初次收入之和；从产品形态看，它是所有常住单位在一定时期内最终使用的货物和服务价值减去货物和服务进口价值。在实际核算中，国内生产总值有三种计算方法，即生产法、收入法和支出法。三种方法分别从不同的方面反映国内生产总值及其构成。

对于一个地区来说，称为地区生产总值或地区GDP。

三次产业三次产业的划分是世界上较为常用的产业结构分类，但各国的划分不尽一致。根据《国民经济行业分类》（GB/T 4754—2017）和《三次产业划分规定》，我国的三次产业划分是：

第一产业是指农、林、牧、渔业（不含农、林、牧、渔专业及辅助性活动）。

第二产业是指采矿业（不含开采专业及辅助性活动），制造业（不含金属制品、机械和设备修理业），电力、热力、燃气及水生产和供应业，建筑业。

第三产业即服务业，是指除第一产业、第二产业以外的其他行业。

劳动者报酬指劳动者从事生产活动应获得的全部报酬，既包括货币形式的报酬，也包括实物形式的报酬。主要包括工资、奖金、津贴和补贴，单位为其员工交纳的社会保险费、补充社会保险费和住房公积金、行政事业单位职工的离退休金、单位为其员工提供的其他各种形式的福利和报酬等。

生产税净额指生产税减生产补贴后的差额。其中，生产税指政府对生产单位从事生产、销售和经营活动，以及因从事生产活动使用某些生产要素（如固定资产和土地等）所征收的各种税收、附加费和其他规费。生产税分为产品税和其他生产税，产品税主要有：增值税、消费税、进口关税、出口税等；其他生产税主要有：房产税、车船使用税、城镇土地使用税等。生产补贴则相反，它是政府为影响生产单位的生产、销售及定价等生产活动而对其提供的无偿支付，包括农业生产补贴、政策亏损补贴、进口补贴等。生产补贴作为负生产税处理。

固定资产折旧指由于自然退化、正常淘汰或损耗而导致的固定资产价值下降，用以代表固定资产通过生产过程被转移到其产出中的价值。原则上，固定资产折旧应按照固定资产的重置价值计算。

营业盈余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。

Gross Domestic Product (GDP) refers to the final products produced by all resident units in a country during a certain period of time. Gross domestic product is expressed in three different perspectives, namely value, income, and products respectively. GDP in its value perspective refers to the balance of total value of all goods and services produced by all resident units during a certain period of time, minus the total value of input of goods and services of the nature of non-fixed assets; in other words, it is the sum of the value-added of all resident units. GDP from the perspective of income refers to the sum of all kinds of revenue, including compensation of employees, net taxes on production, depreciation of fixed assets, and operating surplus. GDP from the perspective of products refers to the value of all goods and services for final demand by all resident units plus the net exports of goods and services during a given period of time. In the practice of national accounting, gross domestic product is calculated by three approaches, namely production approach, income approach and expenditure approach, which reflect gross domestic product and its composition from different angles.

For a region, it is called as gross regional product(GRP) or regional GDP.

Three Strata of Industry Classification of economic activities into three strata of industries is a common practice in the world, although the grouping varies to some extent from country to country. In China, according to Industrial Classification for National Economic Activities (GB/T 4754—2017) and Rules on Division of Three Strata of Industries, economic activities are categorized into the following three strata of industries:

Primary industry refers to agriculture, forestry, animal husbandry and fishery industries (not including services in support of agriculture, forestry, animal husbandry and fishery industries).

Secondary industry refers to mining and quarrying (not including support activities for mining), manufacturing (not including repair service of metal products, machinery and equipment), production and supply of electricity, heat, gas and water, and construction.

Tertiary industry refers to all other economic activities not included in the primary or secondary industries.

Compensation of Employees refers to the total payment of various forms to employees for the productive activities they are engaged in. It includes the compensation earned by employees in cash or in kind. It mainly includes: wages, bonuses and allowances, subsidies, social insurance paid by company or employer for its staff, supplementary social insurance, housing fund, the pension for the employees of the administrative institution, other forms of welfare and remuneration provided by the employers for its employees.

Net Taxes on Production refers to taxes on production less subsidies on production. The taxes on production refers to the various taxes, extra charges and fees levied on the production units on their production, sale and business activities as well as on the use of some factors of production, such as fixed assets, land etc. in the production activities they are engaged in. Taxes on production are divided into product tax and other kinds of taxes on production, where product tax mainly includes: value-added tax, consumption tax, import duty, export duty; and other taxes on production mainly include: house property tax, tax on vehicles and boat operation, urban land use tax, etc. In contrast to taxes on production, subsidies on production refer to the payment by the government for free to the production units to influence production units’s activities such as production, sales and pricing. Subsidies on production include agricultural production subsidies, subsidies for policy losses, import subsidies, etc., and are treated as negative taxes on production.

Depreciation of Fixed Assets refers to the decline of the value of fixed assets due to natural deterioration, normal elimination or loss, and it reflects the value of the fixed assets transferred into the output through production. In principle, the depreciation of fixed assets should be calculated on the basis of the re-purchased value of the fixed assets.

Operating Surplus refers to the balance of the value added created by the resident units after deducting the compensation of employees, net taxes on production and the depreciation of fixed assets..