The paper provides an analytical prediction on the gross profit rate and price trend of pulp, newsprint, linerboard, coated paper, offset printing paper and white cardboard and offers relevant investment ratings.

The paper makes a forecast on the future market trend and gross profit rate changes of the newsprint, coated paper, coating whiteboard on the basis of a supply and demand condition on the market of these products.

This paper puts forward the idea about the dividing point of tariff rate, and discusses the scientific for the identified standard of a tax payer based on gross profit rate.

Study of the ratio of generalized gross profit rates for price system;

The result revealed that the total inventory turnover, raw material inventory turnover and finished goods inventory turnover are negatively associated with gross margin, the ratio of invento.