Procurement of fiscal wisdom you absence apt kno

First, the financial converge of the work:

finance three important functions:

1, reflecting the function; that accurately reflect a tight in all economic matters, then this is the most basic function of finance;

2, management, supervision, auditing features (associated to the blockade of income and expenditure of funds) ; to senior management to provide a root for determination making;

3, the operation of the capital, including a corporate expansion chief, asset restructuring, debt restructuring, stock listing, then it is Financial achieve the maximum class.

Second, the existing location in the supermarket financial system:

former friendship, Apollo Business Invoicing Software Beijing's long-Yi software systems, integration of its monetary affair,Minnetonka Moccasins Boots, Invoicing system in the affair have a fiscal processing system, there is not financial and business systems interface issues.

Invoicing is a supermarket with the mercantile software business in Beijing Fuji Invoicing Software (Note: The on 2 software companies is currently relatively strong business software company rich pedestal and a long interest is different: the system is not in the business of financial treatment software. So, we use financial software financial software UF in Beijing (and China's Shenzhen Kingdee financial software on the mart the maximum effective two software companies).

our financial software business software and how the alignment of it?

rich via business software company that is based companies understand the UF system database structure, made of an interface, always goods into stores, sale, transfer, warehouse, reporting losses, and other file generated profits of more than a sequence of vouchers to transfer to the financial system, which saves a lot of simple duplication of the work accounting work, saving a lot of bookkeepers.

Third, introduction of taxes:

under the existing situation I am more closely narrated to the supermarket of the four taxes:

1, value-added tax (of the tax, in the last IRS management)

; A, value-added tax is to sell, import, processing of goods for its units and individuals a tax levied on value joined.

B, payout mode: path into the sales tax deduction.

C, calculation: the amount of VAT payable = output tax of a VAT

; Output tax = (Price / 1 + tax rate) × tax rate

VAT = (purchase price / 1 + tax rate) × tax rate

D, value-added tax:

my output tax under the present circumstances the supermarket there are two tranches of 17% and 13%, 17% tax rate for the sale of most goods. 13% tax rate are the following products: edible, water, gas, vegetable fuel, books, magazines, feed and agricultural products such as fertilizer, are family scamper fresh edible supermarket business, books and so on.

income are tax deductible:

1, more than 17% and 13% for commodity tax rates;

2,Men's Minnetonka Driving Shoes,6% tax rate is based on small-scale enterprises purchase goods produced by the taxpayer into the sales tax;

3, 4% tax rate taxpayers by small-scale commercial enterprises purchase goods input tax;

(Attachment: small-scale difference between what taxpayers and taxpayers in general: the general taxpayer The condition is that commercial and wholesale enterprises with annual sales of 180 million yuan, annual sales of industrial enterprises approached 100 million; know next to nothing ofund accounting bodies, capable of accurately calculating the tax, and has a standardized invoice management. can not meet the conditions for more than a few attributable to the small-scale taxpayers.

adding, there are several situations Please note:

1,Children's Minnetonka Moccasin, primary agricultural products can be gained offset by the acquisition by 10%;

2, freight transport invoice can be offset by the normal 7%;

3 , water can be offset 6%;

4, electricity can be offset 17%;

5, bureau supplies can be deducted 17%;

6, climate fuel, gasoline and other deductible 17%;

7, other supplies, such as advertising supplies, consumables and other deductible 17%.

Therefore, your attention to receive the receipt received as many as possible on the business value of such casualty ballots in array to retention prices.
the following business input tax payment is not deductible:

1, purchase nailed assets;

; 2, the purchase of goods for direct expense, such as supermarket purchase toilet periodical accustomed to pay employee benefits, however the beginning into the value-added tax votes, but not deductible.

; example: A,Women's Minnetonka Knee Length, a basic agricultural commodity for the acquisition, the purchase price of 10 yuan / kg, priced at 15 yuan / kg, the digit of value-added tax payable:

Calculation:

item because the sales of agricultural products for 13% less output tax: 15 ÷ 1.13 × 13% = 1.73 元

; the agricultural productions as the basic donation, the acquisition of available certify supermarket agricultural and sideline products market to offset 10%, note:

input tax = 10 × 10% = 1 VAT per

= 1.73 a 1 = 0.73 yuan.

example: B, a garment with a village Office of the factory purchase, the village small plant, with year sales fewer than 50 million, identified as the norms of industrial enterprises of small taxpayers, the purchase price of 100 yuan, the supermarket sells for 130 yuan, reckoned consist in ...:

; Output tax = 130 ÷ 1.17 × 0.17 = 18.89 元

input tax = 100 ÷ 1.04 × 0.04 = 3.85 元

VAT = 18.89 3.85 = 15.04 yuan a

2, sales tax (land tax, is a local tax and management)

A, definition: the labor provisions of the PRC shall provide, transmit of elusive assets or sale of real possession units and individuals. supermarket operations, including rental income, food and drink income, income by bar code required to be rotated over to the business tax.

B, tax rates: Tax payable: Turnover × rate

general rate of 5 %

3, increased tax, including city upkeep and construction tax

cardinal business areas to patronize urban evolution and open education, the general tax sum is in the main VAT and business tax based on the proportional tax, the Changsha zone ratio of 7% and 5%.

more two varieties of taxes for the land tax, Inland Revenue Department to the local management.

four Maori: How interest margin calculation supermarkets (including agricultural gross margin)

A, what is the margin:

margin commodity tax revenues are not fulfilled it does not tax the cost of removing the difference between the ad valorem tax because VAT is separately, so the accent is not included, the existing Invoicing system shrieked the after-tax margin.

1. The elementary formula for calculating gross profit is:

gross margin = (not included price - purchase price not included) ÷ Taxes not included price × 100%

2. not included Price = tax price ÷ (1 + tax rate)

3. not included tax purchase price of the purchase price = ÷ (1 + tax rate)

4. from the general taxpayer to purchase non-agricultural products, acquisitions get VAT invoices, obtain 17% VAT, sales to pay output VAT at 17%.

gross margin: the purchase price 100, price of 120 yuan; not included 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%

5. from small-scale taxpayers who purchase non-agricultural products, from the Inland Revenue out of VAT invoices, get into the 4% tax, sales output tax paid at 17%.

gross margin: the purchase price 100, price of 120 yuan; not included purchase price = 100 ÷ (1 +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 who purchase non-agricultural products, not get VAT invoices, the period of sale to pay output VAT at 17%.

gross margin: the purchase price 100, priced at 120 yuan; not included purchase price = 100, excluding tax price = 120 ÷ (1 +17%) = 102.56; gross profit margin = (102.56-100) ÷ 102.56 = 2.5%

7. In general, VAT namely a value outside the tariff, it does not in itself affect the gross profit, gross margin clash namely no contained in the buy amount and selling price. To correct enumeration of gross margin, at all times the merchandise according apt their properties, according to the formula translated into the buy price and selling price excluding taxes ashore it.

example: I purchased the enterprise from an undertaking Products, price lists invested along other units of state purchase price of 100 yuan, then we must understand the procurement staff of the purchase price is 100 including tax alternatively not tax price, namely is 100 yuan bill whether the additional gathering, whether VAT invoices can be issued. to billing, not including tax purchase price as the 100 ÷ (1 + rate); if only a bill, the purchase price of 100 yuan is not included, then the gross margin to be another.

whether other taxpayers in general, can issue special VAT invoices, reflecting the strength of the unit. In general, we ask every other to issue special VAT invoices checkout, fknow next to nothing ofme special products can also be amenable. at all times the necessitated margin, it may not issuing VAT invoices. However, the invoice ought be issued as a general basis for checkout. Moreover, the invoice checkout with mediocre units, In signing the compact should be signed by the authorized financial sector, otherwise, during checkout, will be deducted from tax rate differences.

B, the elucidation of agricultural products (look text also behalf )

1, primary agricultural products gross profits acquired the basic formula is:

gross profit = (price excluding tax - Taxes not included purchase price) ÷ price excluding tax * 100%

2, tax not included price = price ÷ (1 + tax rate)

3, tax not included purchase price = purchase price * (1-10% tax rate)

4, from the general of the acquisition of non-agricultural products, acquisitions obtain VAT invoices,Moccasins Shoes, acquire 17% VAT, sales to disburse output VAT by 17%.

gross margin: the purchase price of 100 yuan, 120 yuan price; not included purchase price = 100 ÷ (1 +17%) = 85.47

Taxes not included price = 120 ÷ (1 +17% ) = 102.56; gross profit margin = (102.56-85.47) ÷ 102.56 = 16.66%

5, small-scale taxpayers who purchase non-agricultural products, value-added tax from the Inland Revenue out invoices to obtain 4% into the tax sale to pay output VAT at 17%.

gross margin: purchase price of 100 yuan, 120 yuan price;

does not tax the purchase price = 100 ÷ (1 +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 who purchase non-agricultural products,Minnetonka shoes, not get VAT invoices, sale to pay output VAT at 17%.

gross margin: purchase price of 100 yuan, 120 yuan price; not included purchase price = 100, excluding tax Price = 120 ÷ (1 +17%) = 102.56; gross profit margin = (102.56-100) ÷ 102.56 = 2.5%

7, in general, value-added tax foreign tax is a price, which itself does not affect the gross profit, gross margin impact is not included in the purchase price and selling price. To correctly calculate the gross margin, by the time the goods according to their properties, according to the formula converted into non-tax purchase price and the price on it.

example: I purchased goods from a company, the other units to provide price lists signify the purchase price of 100 yuan, then we Procurement staff must understand the 100 is the tax price of the purchase price or not tax price, that is 100 yuan bill if the other party, whether issuing VAT invoices. to billing, not including tax purchase price of 100 / (1 + rate); if only a bill, the purchase price of 100 yuan is not included, then the gross margin to be different.

whether other taxpayers in general, can No issue special VAT invoices, reflecting the strength of the unit. In general, we ask each other to issue special VAT invoices checkout, fknow next to nothing ofme special products can also be flexible. at all times the necessary margin, yet also can not issue VAT invoices. However, the invoice should be issued as a general basis for checkout. Moreover, the ordinary invoice checkout units in the signed contract should be signed by the authorized financial sector, otherwise, during checkout will be deducted from tax rate differences.