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Procurement need to know about financial literacy

Author: WeiZhi From: www.yourpaper.net Posted: 2007-11-21 09:52:46 Read:
financial focus of the work:
Financial three major functions:
Reflect; correctly reflect all economic matters in a company, then this is the most basic functions of financial;
2, management, supervision, auditing capabilities (income and expenses related to the blockade amounts); to senior management to provide the basis for decision-making;
3, the operation of the capital, including a business expansion capital, asset restructuring, debt restructuring, and listed on the stock, then this is the highest state of financial implementation.
Second, the the existing supermarket financial system:
Original friendship, Apollo Business Invoicing software is Beijing Changyi software system, the integration of financial services, financial processing system, there is no commercial Invoicing System financial and business systems interface.
Business Invoicing System software is now used in supermarkets Beijing-based Business Invoicing software (Note: The above two software companies is the excellent business software company, rich base and Changyi: business systems is not financial management software, financial software UF financial software (and Shenzhen Kingdee financial software is the most efficient of the two software companies in our market).
Our business software and financial software is the organic combination of it?
Business software company that is rich base UF system database structure, made of an interface, all store merchandise import and sale, transfer, storage, reported losses of surplus and other data to generate a series of vouchers sent to the financial system , this piece of work saving a large number of simple repetition of the accounting work, saving a lot of accounting personnel.
Third, the introduction of the tax:
There are four tax on my supermarket more closely related to the existing circumstances:
VAT (belonging to tax, the benefit of the IRS management)
A VAT is a tax levied on the value-added part of the sale, import, commissioned by the processing of goods units and individuals.
Pay: into the sales tax deductible.
C: VAT payable = output tax input tax
Output tax = (Price / 1 tax rate) tax rate
Input tax = (purchase price / 1 tax rate) tax rate
VAT rates:
I supermarket existing output tax 17% and 13%, two steps, 17% tax rate applicable to the sale of most goods. Rate of 13% on the following commodities: food, water, gas, edible vegetable oil, books, magazines, feeding fertilizer and agricultural products, now home run supermarket fresh food, books.
Proceeds deduction of tax rates:
1, the above applies to the rate of 17% and 13% of goods;
Rate of 2,6% is based on small-scale taxpayers manufacturers of purchases of commodities into the sales tax;
Rate of 3,4% of purchases of commodities by commercial enterprises of small-scale taxpayers input tax;
(Attachment: What is the difference between small-scale taxpayers and taxpayers in general: the general taxpayer, the commercial wholesale enterprises with annual sales of $ 1.8 million, the industrial enterprises with annual sales of 100 million yuan; sound accounting bodies or capable of accurately calculating tax, and standardized invoice management attributable to the small-scale taxpayers who fail to meet several conditions.
In addition, there are several situations please note:
1, the initial acquisition of agricultural products rely on the acquisition with 10% deductible;
2, freight with the regular transport invoice can be offset by 7%;
3, water 6% deductible;
4, electricity deductible to 17%;
5, office supplies 17% deductible;
6, air conditioning, fuel consumption, gasoline tax of 17%;
7, other supplies, such as advertising supplies, consumables deductible 17%.
So, you note that the occurrence of business as close as possible to receive the invoice value-added ticket in order to save costs.
The following input VAT is not deductible:
1 Purchase of fixed assets;
2, the purchase of goods for direct consumption, such as supermarkets purchase of toilet paper for the issuance of employee benefits, open into the value-added tax votes, but not deductible.
For example: A, a product for the initial acquisition of agricultural and sideline products, the purchase price of 10 yuan / kg, the price of 15 yuan / kg, payable VAT:
Calculated as follows:
Because the application of the agricultural product sales of items is 13% then the output tax: 15 1.13 13% = $ 1.73
The agricultural products for the primary acquisition, the City of available supermarket agricultural and sideline products acquisition certificate, deductible 10% Note:
Input tax = 10 10% = 1
VAT = 1.73 1 = 0.73 yuan.
Example: B, a clothing purchased in a village-run factory, the village plant size is small, with annual sales of less than 50 million, taxpayer recognized the specification of the industrial enterprises, the purchase price is $ 100, the supermarket priced at 130 yuan, calculated as follows:
Output tax = 130 1.17 0.17 = $ 18.89
Input tax = 100 1.04 0.04 = $ 3.85
VAT = 18.89 3.85 = 15.04
2, business tax (a local tax is a local tax bureau management)
A defined: the People's Republic of China to provide the required labor strip, transfer of intangible assets or sale of real estate units and individuals. Supermarket operators, including rental income, food and beverage revenue, barcode income required to be turned over to the business tax.
B, tax rate: Tax payable: Turnover tax rate
The general rate of 5%
3 surtax including urban maintenance and construction tax and education surtax
Enterprises opened in order to support the regional urban construction and education, the general amount of tax is the value-added tax and business tax, the main tax based on the proportional, the Changsha area ratio of 7% and 5%.
The above two kinds of taxes for the land tax to the local management of the Inland Revenue Department.

Fourth, the gross profit: how Lee calculated supermarket gross margins (including the agricultural gross margin)
A, what is the gross profit:
The gross profit is not tax the income of the commodity to strike out the tax cost of acquisition, because VAT is separated from the ad valorem tax, special emphasis is called gross profit after tax excluding tax, existing Invoicing System.
1. Gross profit calculation formula is:
Gross profit margin = (excluding tax price - purchase price excluding tax) excluding tax price of 100%
Excluding tax price = tax price (1 tax rate)
3 excluding tax purchase price = purchase price including tax (1 tax rate)
(4) from the general taxpayer to acquire non-agricultural products, the acquisition VAT invoices to obtain 17% of the amount of input tax, sales to pay output VAT at 17%.
Gross profit: the purchase price of $ 100, priced at 120 yuan; excluding tax purchase price = 100 (1 17%) = 85.47, excluding tax Price = 120 (1 17%) = 102.56; Gross profit margin = (102.56-85.47) 102.56 = 16.66%
Small scale taxpayers who purchase non-agricultural products from the Inland Revenue Department with VAT invoices to obtain 4% Tax into sales by 17% to pay output VAT.
Gross profit: the purchase price of $ 100, priced at 120 yuan; does not tax the purchase price = 100 ( 4%) = 96.15, excluding tax Price = 120 (1 17%) = 102.56; Gross profit margin = (102.56-96.15) 102.56 = 6.25%
6 small-scale taxpayers purchase of non-agricultural products, not to obtain VAT invoices, sales to pay output VAT at 17%.
Gross profit: the purchase price of $ 100, priced at 120 yuan; purchase price excluding tax = 100, excluding tax Price = 120 (1 17%) = 102.56; gross profit margin = (102.56-100) 102.56 = 2.5 %
Overall, the VAT is a price of foreign tax itself does not affect the gross profit margin, affect the gross profit of the purchase price and the selling price is not included. Correct calculation of gross margin, excluding tax based on the attributes of their goods, according to the formula translated into the purchase price and selling price on it.
For example: I purchase goods from a company, the price list of the other units indicate the purchase price of 100 yuan, then our procurement staff must understand the purchase price of $ 100 tax price or price excluding tax, that the other 100 yuan checkout, is it possible to issue VAT invoices. Energy billing, no tax purchase price of 100 (1 tax rate); if they can not bill, $ 100 is not tax the purchase price, the gross profit margin is somewhat different.
The other is a general taxpayer, whether the special VAT invoice, reflecting the strength of the unit. In general, require the other party to be able to issue VAT invoices checkout for some special items can also be flexible. As long as they can meet the requirements of the gross profit margin, it may not issue VAT invoices. However, it should issue ordinary invoices as a basis for checkout. Ordinary invoice checkout units, when the contract is signed, should be signed by the Finance department approval, otherwise, net of tax rate differences during checkout.
B, the definition of agricultural and sideline products (another Lee see text)
1, the initial acquisition of agricultural products in gross profits basic formula is:
Gross profit margin = (excluding tax price - purchase price excluding tax) tax price * 100%
Price = tax price (1 tax rate, excluding tax)
3 purchase price = purchase price including tax * (1-10% tax rate, excluding tax)
4, from the general taxpayer to acquire non-agricultural products, the acquisition VAT invoices to obtain 17% of the amount of input tax, sales to pay output VAT at 17%.
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