Question 2: The difference between the mall associates and self-employed? Affiliate, the goods you sell as much as the mall to draw as much commission.
Self-employment, you sell goods to the mall, the mall sells more or less and you have nothing to do. (Of course, there are other agreements in the procurement contract except)
Question 3: In the supermarket business model has a joint venture, joint sales and leasing, what is the difference between these three? 1, the joint venture generally refers to supermarkets and suppliers of jointly operated projects, the supplier is responsible for merchandise, merchandise inventory and other business management, ownership of goods belonging to the supplier, but generally the cash register is responsible for by the supermarket, the supermarket can be based on the supplier's sales to implement the bottom of the deductions, sales rebates and other ways to generate profits; 2, the joint marketing generally refers to the sale of the meaning of the general is supplied by the supplier of supermarkets need to be Commodities, management and sales by the supermarket, the supermarket has the right to operate and ownership of goods, in terms of settlement are generally sold real settlement, supermarkets generally do not bear the inventory of goods backlog of funds, but to bear the loss of goods; 3, leasing generally refers to the supplier and the supermarket leasing relationship, by the supermarket to the designated area for the supplier to run the supermarket is generally not responsible for the operation of the goods of all the projects, the supplier each cycle (monthly, yearly) to the supermarket specified The supermarket is generally not responsible for all items of merchandise management, the supplier each cycle (month, year) to give the supermarket to specify the relevant costs, the cost is generally based on the size of the area, electricity, water, consumables, such as the amount of items generated; on the large shopping malls (supermarkets) business model and the exploration of tax issues □ Cheng Ruilin In recent years, in order to revitalize the assets, improve economic efficiency, many large shopping malls (supermarkets) combined with the characteristics of their respective industries and management objectives, to take a variety of forms of business model, and achieve significant results. Obvious results have been achieved. However, due to the diverse business model, the nature of the economic business links more, involving more people, in the tax-related matters to deal with the general operation has become more complex, resulting in a number of problems in the tax area. Existing large shopping malls (supermarkets) business model and the problems are: First, self-operated This is a traditional business model, the enterprise's own organization of the source of goods, their own sales, according to the normal management of commercial distribution enterprises to carry forward the income, costs and profits, and normal payment of taxes. In this mode, there is basically no tax management policy issues, there are fewer tax-related problems. Second, the joint venture (also known as the pumping point) Many large shopping malls (supermarkets) in order to solve the practical difficulties of their own shortage of funds, and some dealers to contact, the use of joint venture mode of operation. Specifically: dealers and shopping malls signed an affiliation agreement, the dealer purchases goods, sales in the shopping mall premises, by the shopping mall unified collection. At the end of the month, the mall according to sales to determine their own draw percentage and the respective share of the dealer, the dealer should occupy the share of the dealer to find manufacturers to issue VAT invoices, as a settlement with the mall of the evidence. The malls use the VAT invoices provided by the dealers as the cost of goods purchased for input tax deduction. For shopping malls, the basic realization of the zero inventory, reducing the pressure on capital, and their own basic regulations to pay the taxes. However, for some individual dealers (some manufacturers to account for their own), due to their own income costs are not independently accounted for, not included in the monitoring of the tax authorities, the formation of a tax management gap, resulting in the loss of corporate income tax or personal income tax. According to the relevant documents, the mall in the name of the mall operators in the mall for foreign business without a business license, you can not apply for tax registration, thus causing the tax authorities in the tax management can not be followed up in a timely manner. Third, leasing. Shopping malls and merchants signed a lease counter contracts, shopping malls to collect rent (some call entry fees, advertising and promotion fees, shelving fees, display fees, management fees, stacking fees), as their own income, to pay business tax and related taxes; operators in the name of the shopping malls to external business, the payment of goods by their own, in the name of the individual industrial and commercial enterprises to pay the relevant taxes and fees. In order to facilitate the management, many shopping malls in the investment commitment to pay business, tax and other costs, part of the rent collected as a business management fee on behalf of the commercial tenants to pay (now suspended) and national and local taxes. When the operator needs to issue invoices for external sales, he will apply to the shopping mall for free invoicing in the name of the shopping mall within the rated range, and will have to pay a part of the tax for the exceeding part. Under this model, on the surface, both parties have paid the relevant taxes according to the regulations. However, from a practical point of view, there are problems in the following areas: First, the legal duties are unclear. Traders operating in their own name, should bear the corresponding legal responsibility. However, in the case of shopping malls, most of the legal responsibilities of the commercial tenants are transferred to the head of the mall. Second, the occurrence of underpayment of tax behavior is difficult to recover. Due to the tax management in the commercial tenants more fixed levy, and through the shopping mall unified payment. In the case of some merchants operating better, the tax authorities for inspection, recovery, merchants often put the blame on the head of the shopping mall. Many shopping malls due to contractual agreements in the "package tax" clause, the formation of tax authorities to increase the difficulty of management. Third, there is the suspicion of invoicing. Shopping malls in this business model is no longer sales, but still operating in the name of receiving invoices to open, not in line with ...... >>
Issue 4: the problem with the shopping malls Malls VAT deducted from your turnover, such as your sales of 11,700 yuan, the deduction of VAT is 1,700 yuan, and then subtracted from the deduction point, you can get 7,900 yuan. If you don't provide the mall with a VAT receipt, then you get all of the $1700. If you can provide the shopping mall with a VAT invoice of 5850 RMB, which includes 850 RMB of VAT, the shopping mall will deduct your 1700-850=850 RMB of VAT, so you can earn 850 RMB more. Suggestion: Before the new registered company can not invoice, let the toy manufacturers to issue VAT tickets, directly to the mall, or open to other companies over the next ticket.
Question 5: the benefits of associating with the mall 5 points No one has answered ah. I'll give you a simple analysis of it, on my side of these associates at the moment things. 1 Wow general and shopping malls to do associates unless it is a large supermarkets need to general taxpayers in order to be able to and its associates, it is estimated that you should not be not you should be very well understood. If not large supermarkets in general supermarkets can save business and tax costs. 2, the use of shopping malls, shopping malls traffic are very large, and now a lot of business needs people to pay attention to if there is no one to go in how will someone pay attention to it, so in the shopping malls than to do the franchise flow of people to be large. 3, peripheral relations if you do franchise certainly a lot of social relations to deal with that even a collection of sanitation fees you have to go to greet or he will not have to do. To greet or he will find you trouble, but in the mall does not exist. 4, you can take the mall to promote the car whether it is a new or previously existed in the mall is about to be or has been in the publicity of the mall spent a lot of money you do not need to invest in the joint venture. 5, the brand reputation, the consumer will think that shopping malls than the brand reputation of the franchise is high. The above points for your reference.
Problem six: shopping malls associate mode is also a simple practice of renting business premises. As far as possible in the salesman on the good gate, looking for a wide range of contacts, strong network of salesmen, high pay to dig over. If your mall is a good size, try to get their headquarters stationed, to establish the concept of long-term cooperation ~ probably so
Question 7: What is the fundamental difference between the contract signed with the mall and the lease contract? The most fundamental difference is that the principle of joint venture need to *** to bear the risk, such as no profit, there is no need to pay the other side of the issue of twitching profits, while the lease does not exist to say *** to bear the risk of the situation, regardless of the profit and loss, you need to pay the rent.
Question 8: How to do shopping malls joint 35 points field joint accounting:
1, shopping malls rent expenditure
Borrow: the cost of doing business
Credit: bank deposits, etc.
2, received the supplier sales money debit: cash, etc.
Credit: accounts payable - XX suppliers sales money
3, at the end of the month, except for removal of the When the deductions and expenses are returned to the supplier
Borrow: Accounts Payable - XX supplier sales
Credit: Revenue from Main Business (deductions and expenses)
Credit: Bank Deposits, etc.
Question 9: VAT issues with the shopping malls The shopping malls deduct the VAT from your turnover, for example, if you have sold 11,700 yuan, the VAT deduction is If you sell 11,700 yuan, the VAT deducted is 1700 yuan, and then subtract the deduction point, you can get 7900 yuan. If you don't provide the mall with a VAT ticket, then you get all of the $1700. If you can provide the shopping mall with a VAT invoice of 5850 RMB, which includes 850 RMB of VAT, the shopping mall will deduct 1700-850=850 RMB of VAT from you, so you can earn 850 RMB more. Suggestion: Before the newly registered company can not invoice, let the toy manufacturers to issue VAT tickets, directly to the mall, or open to other companies over the next ticket.