"One-vote system settlement" means that the purchased goods are subject to one-vote system at the ex-factory price, so that the top sellers can uniformly issue value-added tickets, including transportation expenses. "Two-vote settlement" means that the value-added ticket issued by the seller for the buyer is its ex-factory price, and the freight is invoiced to the buyer separately by the transporter.
Question 2: What does the "two-vote system" mean? The "two-vote system" means that drugs are sold from pharmaceutical factories to the first-class distributors once, and the distributors sell them to hospitals again, so that the "two-vote system" can replace the current common seven-vote and eight-vote system and reduce the exploitation of circulation links. There should be no more than two first-class distributors for each variety.
Question 3: What does the "two-vote system" of drug purchase and sale mean next year? Simply put, the two-vote system means that only two invoices can be issued during the whole process of drug sales. Pharmaceutical companies get medicines from pharmaceutical factories, issue tickets for the second time, and sell medicines to hospitals for the second time.
Question 4: What's the difference between the invoice one-vote system and the two-vote system? "Dealers must purchase goods directly from manufacturers for settlement, and manufacturers directly invoice dealers; In the case of re-distribution, the secondary dealer must directly purchase goods from the primary dealer for settlement, and the input invoice of the cut dealer must be issued by the primary dealer. This is a two-vote system.
One-vote system (integration of wholesale price and distribution fee), that is, integration of sales and logistics distribution, direct invoicing.
Question 5: What do you mean by a two-vote settlement? In the purchase and sale activities of enterprises, there are two settlement methods: "one vote system" and "two votes system". Here, one vote and two votes are from the buyer's point of view. "Two-vote settlement" means that the value-added ticket issued by the seller for the buyer is its ex-factory price, and the freight is invoiced to the buyer separately by the transporter.
There are two cases of "two-vote settlement": one is that the buyer picks up the goods himself, that is, the buyer is responsible for finding the car and transporting it, the buyer and the transporter settle the freight separately, and the transporter issues the freight for the buyer. The other is that the seller finds a car for the buyer to transport, and the seller pays the freight first and then settles with the buyer after delivery; Or collect the buyer's freight first, and then hand over the freight invoice to the buyer after delivery. In the latter way, the freight is actually borne by the buyer, and the transporter issues a freight invoice to the buyer.
The purchase and sale of enterprises are settled by two-vote system, with clear accounting of income and expenditure and clear relationship. The buyer pays the freight and obtains the official invoice, so the business tax is naturally not leaked.
Question 6: The two-vote system of the two-vote system (medical reform) What is the two-vote system? The symposium of Guangdong Provincial Health Department said that the "two-vote system" will be strictly implemented in the sunshine procurement of drugs next year. It is said that the two-vote system will change the problem of too many drug circulation links and increase prices layer by layer, and alleviate the pain of expensive medical treatment for citizens. Outside the municipal area or in remote areas, "three tickets" can be allowed and there are secondary dealers, but the varieties of the same manufacturer distributed by the primary dealers can only be entrusted to the 1-2 secondary dealers in the same prefecture-level city. Representatives of hospitals and pharmaceutical companies agreed to implement the "two-vote system". Liu Jingli of Chengdu Di 'ao Pharmaceutical Group Co., Ltd. said that the implementation of the "two-vote system" can effectively reduce the circulation of drugs from pharmaceutical factories to hospitals, which not only improves the efficiency, but also ensures the safety of drug use, which is more conducive to the supervision of drugs by * * *, in addition, it can prevent some illegal dealers from using some counterfeit drugs and inferior drugs to compete at low prices and crack down on informal pharmaceutical factories. After the implementation of the "two-vote system", it will inevitably make great adjustments to the original commercial structure and the choice of distribution enterprises, but in the long run, the benefits are still great. Dr. Lu from Xinghai Hospital said that the biggest beneficiary of the "two-vote system" is patients. With the reduction of intermediate links, the price of drugs will naturally come down. At the same time, the "two-vote system" also guarantees the interests of pharmaceutical companies, so some cheap old drugs can be put back in the hospital pharmacy. In the past, these cheap old drugs, seven votes and eight votes, could not bring profits to dealers, so pharmaceutical companies had to stop production of these drugs, or replace them with injections, and then the price doubled. Many dealers have different reactions to the "two-vote system". The response of large distributors to the "two-vote system" is optimistic. Manager Li of Guangdong Pharmaceutical Co., Ltd. said that the "two-vote system" can effectively improve the industry concentration of this industry, improve its competitiveness to meet the challenges of foreign businessmen, and at the same time reduce the circulation links, which really benefits the people. The biggest concern should be those small and medium-sized distribution units. It is estimated that after the implementation of the "two-vote system", nearly 70% of the dealers in Guangdong will face the fate of being eliminated. In this regard, some medium-sized dealers have begun to expand their venues and equipment to improve their competitive strength, while some small dealers have begun to change careers. (Reporter, intern, correspondent Chen) Hong Kong-Guangzhou: Is the price of life-saving drugs doubled? The price difference of the same anticancer drug is half, there are too many circulation links and the "CIF" is too high. Guangzhou patients can only look forward to "medicine". Yesterday (22nd), Mr. Li, a citizen of Guangzhou, was diagnosed with abdominal aortic aneurysm, and the doctor suggested immediate operation. However, the imported plastic-coated stent of nearly 6.5438+0.3 million yuan is far beyond his tolerance. The price of the same bracket in Hong Kong is only 80,000 yuan! Yesterday (16), the working group of sunshine procurement of drugs for medical institutions in Guangdong Province published the implementation plan of sunshine procurement of drugs for medical institutions in Guangdong Province in 2008 online. The new plan stipulates that pharmaceutical companies are allowed to raise their quotations this year due to the impact of rising prices. According to expert analysis, compared with this year, in 2008, it is certain that most drugs will increase in price. In the "rising sound" of rising prices, Guangdong people finally heard a good news: the drug price of the "old problem" really began to drop! From April to the beginning of this month, all hospitals in the province started the new price of "online price-limited bidding and sunshine procurement" this year. How much benefit can this reform that shakes the whole country bring to the people? Yesterday, the Health Department of Guangdong Province held a briefing to disclose the recent implementation of the province. "At present, the fixed-point production system of cheap drugs is still in the pilot stage, and many aspects are still not perfect. It needs multi-sectoral coordination and supporting policies. " Yu Guanwen, drug pricing policy consultant of the National Development and Reform Commission and senior engineer of China Chemical Pharmaceutical Industry Association, told the reporter.
Question 7: How to explain the two-vote system of medical reform in detail? 20 17, 17 10, the notice jointly issued by the State Council Medical Reform Office and the National Health and Family Planning Commission made it clear that public medical institutions in pilot provinces (autonomous regions and municipalities) for comprehensive medical reform and pilot cities for public hospital reform should take the lead in implementing the "two-vote system" for drug procurement, and encourage other regions to implement the "two-vote system" to further reduce drugs.
The "two-vote system" means that drugs are invoiced once when they are sold from pharmaceutical factories to first-class distributors, and then invoiced again when they are sold to hospitals. In this way, the "two-vote system" can replace the current common seven-vote and eight-vote system, reducing the exploitation of circulation links, and there should be no more than two first-class distributors for each variety. After the implementation of the "two-vote system", it will inevitably make great adjustments to the original commercial structure and the choice of distribution enterprises, but in the long run, the benefits are still great. It is said that the two-vote system will change the problem of too many drug circulation links and increase prices layer by layer, and alleviate the pain of expensive medical treatment for citizens. The actual situation needs to be observed, because freezing three feet is not a cold day, and thawing three feet is not a cold day. For reference.
Question 8: What does the accountant mean by "one vote, two votes"?
In the purchase and sale activities of enterprises, there are two settlement methods: "one vote system" and "two votes system". Here, one vote and two votes are from the buyer's point of view. The so-called "one-vote settlement" means that the purchased goods are subject to the ex-factory price one-vote system, and the value-added tickets are uniformly issued by the seller, including transportation expenses. "Two-vote settlement" means that the value-added ticket issued by the seller for the buyer is its ex-factory price, and the freight is invoiced to the buyer separately by the transporter. There are two cases of "two-vote settlement": one is that the buyer picks up the goods himself, that is, the buyer is responsible for finding the car and transporting it, the buyer and the transporter settle the freight separately, and the transporter issues the freight for the buyer. The other is that the seller finds a car for the buyer to transport, and the seller pays the freight first and then settles with the buyer after delivery; Or collect the buyer's freight first, and then hand over the freight invoice to the buyer after delivery. In the latter way, the freight is actually borne by the buyer, and the transporter issues a freight invoice to the buyer.
The purchase and sale of enterprises are settled by two-vote system, with clear accounting of income and expenditure and clear relationship. The buyer pays the freight and obtains the official invoice, so the business tax is naturally not leaked. However, the one-vote settlement situation is relatively complicated. Our question is: the seller added the freight to the VAT invoice, and the freight was borne by the buyer, which is equivalent to the buyer paying the freight but not getting the freight invoice. Where is this part of the business tax? Below, we analyze the links and reasons of business tax omission under the condition of one-vote settlement through financial accounting.
Two, financial accounting and value-added tax and business tax under the one-vote system.
According to Article 5 of the Detailed Rules for the Implementation of the VAT Regulations, "If the sales activities involve both goods and non-taxable services, it is a mixed sales activity and VAT shall be paid". In the case of one-vote settlement, the seller may or may not reflect the freight incurred on the VAT invoice (but they all have to pay VAT as off-price expenses), depending on how the purchase and sale contracts between the two parties are signed. For the seller, if the freight is not reflected in the ticket price, the freight has been fully included in the product sales revenue; If the freight amount is listed separately on the ticket face (it exists but rarely), the freight will be included in other business income when bookkeeping. Accordingly, for the buyer, regardless of whether the freight amount is reflected on the face value, the generated input tax will be deducted. Examples are as follows:
(a) the face value does not reflect the freight, that is, the freight is included in the price of the goods:
Enterprise A sells a batch of iron concentrate to enterprise B, and the contract stipulates one-vote settlement. The price of iron concentrate (excluding tax) is 20 1000 yuan (including freight 1000 yuan), and the value-added tax rate of iron concentrate is 13%. The bookkeeping method of an enterprise is as follows:
Debit: cash or bank deposit 227 130
Credit: product sales income is 20 1000.
Taxes payable-VAT payable 26 130
(two) the face reflects the freight, that is, the freight is not included in the commodity price:
Enterprise A sells a batch of iron concentrate to enterprise B, and the contract stipulates one-vote settlement. The price of iron concentrate (excluding tax) is 200,000 yuan, and the freight is 1 1,000 yuan. Enterprise A keeps accounts as follows:
Accounting entries of iron concentrate income:
Borrow: 226,000 yuan in cash or bank deposit.
Loan: the product sales income is 200,000 yuan.
Taxes payable-VAT payable is 26,000.
Accounting entries of freight income:
Debit: cash or bank deposit 1 130.
Loan: other business income 1000.
Taxes payable-VAT payable 130
Obviously, the freight charged by the seller has been included in the income of the enterprise. According to the principle of matching income with cost, the actual freight incurred by the enterprise should be included in the sales expenses of the enterprise at the same time. If an enterprise uses its own vehicles for transportation, the depreciation cost, fuel cost, vehicle insurance premium, bridge crossing fee and personnel salary of its own vehicles are directly allocated to the sales expenses. In this case, there is no need to exchange freight invoices or pay business tax; If the enterprise looks for a fleet of vehicles or retail investors (individual transporters) to transport from outside, the freight paid to the transporters will be recorded in the operating expenses account. In this case, it is necessary to obtain a freight ticket from the transporter for accounting treatment. The accounting entries are as follows:
Debit: sales expenses ... >>
Question 9: What are the two-vote system and the one-vote system? One-vote system: payment and freight are 9800+500= 10300 yuan * 0.17 =1751yuan.
Two-vote system: payment of 9800 * 0.17 =1666; 500*0.07=35 This item should be sent by the transportation company to your customers, and the funds can be collected and paid on behalf of them!
Your basic customers all want to receive the one-vote system. I will pay you 10300, and you can just invoice me 10300.
But for you, what you want is the two-vote system, because you only need to pay the tax of 1666 yuan. If you check 1 ticket, you have to pay 1750- 1666-35=49 yuan tax. If you want a one-vote settlement, you can ask him to pay more freight.