1. Composition of coal purchasing cost: the price that finally reaches our freight yard, namely, coal contract price+ore iron freight+railway freight+road freight+other expenses (storage fee, weighing fee, loading and unloading fee), profit calculation, income-cost-tax-operating expenses-management expenses-financial expenses = operating profit.
2. Several problems that should be paid attention to in the purchase and sale contract.
(1) One-vote settlement and two-vote settlement
First of all, it must be clear that the goods invoice we obtained must be a special VAT invoice. In duplicate, one for invoice and one for deduction.
Value-added tax: Value-added tax is a tax levied on the value-added amount of goods sold.
The VAT rate of coal is 13%.
Calculation of value-added tax: (the price in the purchase and sale contract generally refers to the price including tax)
Purchase price/1.13 * 0.13
For example, if the contract price is 1 13, the value-added tax =113/13 * 0.13 yuan.
Freight tax deduction: there are two cases of freight. One is railway freight: the total amount of "freight" and "railway construction fund" can be deducted at the tax rate of 7%. Input tax can be calculated if the sum of the two items is directly *7%. 2. Road freight: All invoices issued by transport units with the seal of national unified invoice producer can be deducted by 7%.
(2) Who will bear the freight: (that is, one-vote settlement and two-vote settlement)
One-vote settlement: that is, the payment and freight are in the special VAT invoice.
Two-vote settlement: the payment is a special VAT invoice issued by the supplier, and the freight is a freight invoice issued by the transportation department.
(3) After the contract is executed, the billing unit and the payee should be consistent in billing and settlement.