Dividing The Cost Of Production Cost Management Must Be Clear.

In order to standardize management and make comparability between units and units, it is very clear for dividing the cost of production cost management reasonably.

Central bank:

1, the wages of the direct production personnel (refer to the total wages) and the welfare benefits drawn according to the regulations.

2. Labor protection, protective supplies, sunstroke cooling fees and duty bedding for direct production workers.

3, all kinds of materials, spare parts and low value consumables which are directly used for production.

4, the repair cost of production houses, buildings and production equipment.

5, depreciation of fixed assets.

6, leasing from outside units for production needs.

The rent.

7, water resources and hydrological measurement fees.

In addition to the above

The rest are paid in management fees.

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Affiliated management is a special social phenomenon, which usually occurs in the field of pportation, mainly due to the requirements of the unified management of the relevant administrative departments.

Because of the restrictive stipulations of the state on the qualification of the pport industry, some individual carriers often need to obtain permission from the affiliated enterprises to carry out business activities outside the country and accept unified management.

The affiliated operation of pportation industry is carried out in the name of the affiliated person and bears the relevant legal liability. The actual owners and the owners are often inconsistent. The location of the car, the place of registration and the actual place of operation are often inconsistent.

In connection with affiliation business, the affiliated enterprises can gradually guide the affiliated enterprises to repurchase the vehicles owned by the individuals. The individual will then operate in the form of contracting, and the realized income will be included in the accounting of the enterprise income, and the tax paid will be paid on the basis of all the income earned by the enterprise. The expenses for buying cars and fuel consumption will be deducted from the account of the enterprises. The income of the owners is the difference between the income and the contract fees, and the enterprise shall bear the corresponding legal liability.

In this way, the owners of the nominal vehicle can achieve the same with the actual owners. The main body of the tax payment, the management system and the legal liability are clear, and the social responsibilities assumed are also clear.

At the same time, tax personnel should strengthen daily supervision and develop corresponding vehicle information monitoring and management software, and incorporate all vehicle information of pportation enterprises into supervision.

The tax authorities may jointly formulate or confirm with the pport department the maximum monthly freight limit for vehicles, and establish relevant risk indicators and implement quota control according to the information collected by taxpayers and the reporting data of invoicing.

We should strengthen the management of invoicing, and implement tax assessment and tax inspection in a targeted manner at the same time of tax administration.

Sales are hard to ascertain.

According to the current tax policy, taxpayers with annual taxable sales volume of 5 million yuan should apply for the qualification confirmation procedure of general taxpayers. If they fail to apply for the recognition of the general taxpayer within the prescribed time limit, they shall calculate the tax payable according to the 11% value-added tax rate, not deduct the input tax, or use special invoices.

How to determine the sales volume of the general taxpayer by the affiliated business is determined by the management fee charged by the affiliated enterprise or by the income of all the affiliation people? The policy is not clear.

Effective credentials are hard to obtain.

The ownership of affiliated vehicles does not belong to the affiliated enterprises. The affiliated enterprises can not calculate the depreciation cost of vehicles, and can not obtain other cost and expense bills in the course of operation, and the corresponding input tax can not be deducted.

If the amount of tax payable by the affiliated enterprises is calculated according to the value added tax rate of 11%, the tax burden of enterprises will increase substantially.

Most of the affiliated enterprises are charged with the management fees of the affiliate, while the cost of buying cars, gasoline, diesel oil, repair and repair are all borne by the affiliate.

It is difficult for the affiliate to obtain valid legal vouchers according to the VAT management requirements.

The risk of invoicing is increased.

Before the implementation of "camp change to increase", all the affiliated enterprises were invoicing the pport industry, paying 3% of the sales tax to a certain extent, avoiding the risk of false invoicing of freight invoices.

After the implementation of the "camp to increase" pilot scheme, the pportation industry and some modern service industries may deduct the input tax.

If the affiliated business enterprise is recognized as a general taxpayer, it is possible to become a "Invoicing company" and risk the special invoices of VAT invoices instead of only invoicing the invoices for the affiliated persons, and carrying out the input tax administration and financial accounting for the affiliates.