Question 2: What is a manufacturing enterprise? In a narrow sense, enterprises with physical products should be production-oriented enterprises.
Broadly speaking, the process of all social organizations converting their inputs into outputs is production, that is, enterprises with this process are production-oriented enterprises.
Question 3: What is a production unit? Hehe, the production unit is the unit that directly produces (processes, manufactures, etc.). Q: Should the crude oil gathering and transportation station be an auxiliary production unit? A: If there is no auxiliary production unit, the crude oil gathering and transportation station should belong to the intermediate link of gathering and transportation production and the unit wood industry of the production unit. Follow-up: the oil production plant must be a production unit? Answer: definitely. Follow-up: crude oil gathering and transportation station is required to be the same production unit as oil production plant. Is there any reason?
Question 4: What is a manufacturing enterprise? The Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Further Promoting the Measures of Exemption, Credit and Tax Refund for Export Goods (Caishui [2002] No.7) stipulates that, unless otherwise stipulated, goods exported by production enterprises themselves or entrusted by foreign trade enterprises (hereinafter referred to as production enterprises) shall be exempted from VAT. Measures for the administration of non-self-produced goods exported by production enterprises shall be formulated separately.
The meaning and calculation of the policy of "exemption, payment and refund" are introduced in detail in various documents, but this management method itself is abstract, and it is changed from the previous management method, and the changed content also adds some difficulty to understanding, so it is difficult to operate in practice. We will introduce this problem here to help you understand.
(Note: In order to facilitate learning and understanding, this paper introduces some common but nonstandard terms, including some popular expressions corresponding to normative concepts, and explains their meanings. Some of them are used alone, cross-referenced and assisted, just for understanding. In formal use, we should still use standardized terms to avoid misunderstanding.
First, several concepts related to the management method of "exemption, credit and refund"
Generally speaking, "exemption, credit and refund" have different meanings. (1) "Exemption" means that the goods produced by production enterprises are exempted from value-added tax in the process of production and sales; (2) "Offset" refers to offsetting the taxable amount of the export products of this enterprise and the taxable amount of domestic products in this period. (3) "Tax refund" means that when the actual tax refund determined according to the above-mentioned process reaches a certain standard, that is, when the input tax amount that should be deducted for the self-produced goods exported by the production enterprise in the current month is greater than the taxable amount, the tax refund will be given to the non-deducted part.
In this regard, possible questions include: Why should such a procedure be adopted for VAT export tax rebate? Also, why not directly stipulate that the tax rebate rate is the VAT rate applicable to export products? What is the practical significance of reaching the summit? Why do you need to compare the tax exemption amount with the current tax exemption amount to determine the actual tax refund amount?
We should focus on the following aspects:
(1), current tax exemption and refund, that is, according to the tax exemption and refund policy, the input tax amount that should be deducted in the current period can also be understood as the nominal tax refund amount calculated according to the applicable nominal tax refund rate and the current export volume of the enterprise. Why do you say it is a nominal tax refund? Because there is still an actual tax refund. (See below)
② Zero export tax rate: In fact, China implements zero export value-added tax rate for qualified export goods. For value-added tax, the essence of zero sales tax rate means that the taxable amount in this link is negative, that is, the output tax-input tax is less than 0, which means that the input tax contained in the corresponding goods will be refunded in this link.
(3) Tax refund rate. The taxation principle of value-added tax determines that only the value-added amount in each circulation link is taxed at the applicable tax rate, but the theoretical value-added amount is difficult to identify in practice, so the output tax is adopted as the practical method to collect the taxable amount after deducting the input tax. However, because the production and circulation of an enterprise is a continuous but not one-to-one process, the raw materials, spare parts, fuel and power purchased in this period may not be consumed in this period, but these things actually consumed in this period are included. Therefore, for the need of tax collection and management, the tax law stipulates that the method of setting hypothetical export tax rebate is adopted to solve this problem, that is, artificially setting the tax rebate rate to calculate tax exemption (nominal tax rebate), regardless of how much input tax is included in the actually consumed materials and materials;
(4) Adjustment of tax refund rate. Based on the above reasons, the adjustment of tax rebate rate actually reflects the financial and industrial policies of the country, rather than the change of input tax actually included in export products;
⑤. Refund system. In fact, most enterprises do both export sales and domestic sales. Therefore, it is difficult to accurately distinguish the input tax amount that should be refunded in raw materials, spare parts, fuel and power actually consumed by export products in the current period. In tax practice, the tax rebate rate is artificially determined. First, the calculated current tax exemption (that is, the current nominal tax rebate or deductible input tax) is used to offset the value-added tax payable by domestic products. It's easy to operate. Therefore, "Caishui [2002] No.7" is interpreted as: "The" exemption "tax that implements the methods of exemption, credit and tax refund refers to the input tax that should be refunded for raw materials, spare parts, fuel and power consumed by the production enterprise when exporting its products ..... >; & gt
Question 5: What is the input tax of the manufacturing enterprise? Input is purchased raw materials, auxiliary materials, etc. If the input invoice is a special VAT invoice, it can be used as input tax deduction.
Question 6: What is the productivity of an enterprise? It is to represent its economy. Such as commerce, industrial manufacturing, repair and replacement, catering services, culture and entertainment. The nature of production enterprises is industry, which can be subdivided into: Production, processing, manufacturing and other types, commodity management is business and so on. Define the ownership of enterprises, such as the whole people (state-owned), collectives, individuals, private companies, joint-stock companies, limited liability companies, foreign-funded enterprises, Sino-foreign joint ventures, etc.
Question 7: What does a manufacturing enterprise mean? In a narrow sense, enterprises that produce physical products should be production enterprises.
This explanation should be understandable.
Broadly speaking, the process of all social organizations converting their inputs into outputs is production, that is, enterprises with this process are production-oriented enterprises.
Generally speaking, production enterprises have the following five characteristics: one of the characteristics: huge personnel and many jobs. Because the modernization level of most production enterprises in China is not high, many work links need manual operation. In addition, most of the workers employed by enterprises have low academic qualifications and quality, and their production efficiency is not high. Often a post is divided into several people to complete together, resulting in a huge number of employees. At the same time, due to the constraints of personnel quality conditions, the phenomenon of setting posts by people and dismantling posts by people often occurs, and the number of posts is higher than that under standardized production. There are so many job analysis objects, how to organize job analysis effectively and orderly? How should all participants in job analysis divide their work to ensure that there will be no duplication of work in all aspects of job analysis? Feature 2: Three types of post layout. In production enterprises, working groups can be divided into three categories: managers, administrative service personnel and operators. And form the spire, tower body and tower bottom of the post-pyramid in turn. Due to the different nature of the three types of work, the work content is different, and the content of job analysis will be different. Then, how to collect the relevant information needed for job analysis, or how to ensure that job analysts have enough information to reflect job characteristics? The third feature: the overall quality level of employees is low. Especially front-line operators, their education level is generally concentrated in junior high school, high school and technical school graduation, and employees are relatively lacking in understanding, acceptance and some basic qualities. Job analysis not only needs to be able to clearly express the content of one's work, but also needs a certain ability to summarize and refine. Quality problems directly affect the degree to which employees directly participate in job analysis. The fourth feature: the production process is highly specialized. In addition to the universality of functional posts such as human resources, administrative management and financial work, posts belonging to production links show more professional characteristics. Therefore, only those who have actually worked in this position can better describe the responsibilities and related requirements of this position. However, due to the limitation of the third feature, the position holder is not the most ideal subject of job analysis. Therefore, job analysis needs a lot of efforts and is realized through a certain division of labor. The fifth feature: the foundation of enterprise management is weak. Especially in private enterprises, the management level of production enterprises is generally low, and it takes some time to understand and accept unfamiliar management concepts. If employees misunderstand the job analysis, they can't treat the job correctly and think it is an extra burden on their own work. Therefore, the job analysis training for enterprises should not only tell the facts, but also let everyone understand the significance of doing so.
Question 8: What are the core requirements of manufacturing enterprises? They have played various roles in practical work, including enterprises, software companies and all aspects of society. Represent the interests and requirements of Party A, Party B and the middleman respectively. Everyone's common goal is to improve the application level of information technology in enterprises and hope to form a win-win situation in all aspects. However, the reality is grim and confused. On the one hand, under the pressure of competition, the operators of manufacturing enterprises have been seeking management breakthroughs in order to stand out from the competition. They urgently need information tools to help themselves. On the other hand, the it industry is also striving to meet the needs of enterprise managers to realize their own value. In order to meet this demand, software manufacturers are making their software more and more complex, and software service providers are also trying their best to meet the needs of manufacturing enterprises. In order to raise awareness, new technologies and concepts such as cloud computing, Internet of Things and virtualization emerge one after another, leaving enterprises confused. Also, as a * * *, in order to complete the economic transformation, we have been sparing no effort to promote the integration of industrialization and informatization. But the effect is disappointing. The investment of most enterprises in it projects (such as PLM and ERP) can't reach the expected return, and the return of it suppliers is also quite limited. Many software companies are also struggling to survive. What is the root cause of this situation? Why can't advanced it solutions bring management breakthroughs to business operators? The question is whether the enterprise itself or the supplier of it solutions? Many enterprises can't control their own destiny, but rely more on the gift of the market. When the market is in a rising cycle, enterprises will prosper. On the contrary, when the market goes from bad to worse, the benefits of enterprises will also decline, and even they cannot maintain normal operations. Such enterprises lack the ability to enhance their competitiveness. Although many of them have implemented ERP/PLM, ERP/PLM has not really improved their competitiveness. The reason is that the operators of enterprises do not have a clear idea to enhance the competitiveness of enterprises, thus failing to play the potential value of ERP/PLM. For the software suppliers of ERP/PLM, the responsibility is also unavoidable. Consultants sent by software vendors often lack the ability to grasp enterprise problems and guide customer needs, which often leads to ERP/PLM projects falling into a quagmire or complete failure. Many consultants can easily get caught up in the details of business processes, just as managers in enterprises can't get away from daily complicated affairs. In fact, in a short time, it is impossible for the consultant to know all the details of the business of the enterprise, and it is not necessary to know all the details. It is the consultant's job to quickly grasp the key problems of the enterprise and finally convince the operators of the enterprise. I have received the marketing staff and technical developers of software suppliers. I always ask them what is the essence of the enterprise. Most people can answer that it is to make money, but few people can accurately answer how enterprises make money; I told them that the goal of the enterprise is not to manufacture products, to improve product quality, or even to improve customer satisfaction. These are just means to achieve enterprise goals. The goal of an enterprise is to realize capital appreciation. The secret of making money for enterprises is to achieve the purpose of value-added through the circular flow of funds. How much money you earn depends on the turnover rate of capital flow. The core demand of informatization is to help enterprises improve the speed of capital flow and turnover. So what are the factors that affect the speed of capital flow? In the process of enterprise capital circulation, capital flows in different forms. The main forms include cash, accounts payable, raw materials, semi-finished products, finished products and accounts receivable. Capital constantly changes its form in the process of flowing (for example, logistics is a form of capital flow), and problems in any link may lead to the slow down or even interruption of capital flow, thus causing business failure. In the process of capital circulation of manufacturing enterprises, logistics is the key link, especially in discrete manufacturing industry, the logistics speed of processing process seriously affects the flow speed of funds within enterprises. Therefore, the logistics speed of production process is one of the bottlenecks restricting the capital flow speed of enterprises. Another important link is the sales link, that is, the speed at which finished products flow to customers. In this link, the market competitiveness of enterprises will seriously restrict the speed of finished products flowing to customers, that is, it will seriously restrict the flow speed of enterprise funds. Therefore, market competitiveness is another bottleneck restricting the speed of enterprise capital flow. In the manufacturing process, the forms of capital are raw materials, semi-finished products and finished products ...
Question 9: What is enterprise productivity? A: I think the following aspects directly or indirectly affect the productivity of enterprises.
1, fund
2. Supply and marketing system
3, enterprise stability (employees, management, etc. )
4. Equipment and energy
5. Production layout
6. Cohesion of production links
7, the ability of management personnel to deal with emergencies
8. Social change
9, the emergence of substitutes 10, major changes in technology
Question 10: What is an industrial enterprise, what is a commercial enterprise and what is a manufacturing enterprise? Industrial enterprises are the earliest enterprises. It refers to an economic organization that engages in industrial production and operation activities or industrial labor activities, operates independently, is responsible for its own profits and losses, and has independent accounting and legal personality to meet social needs and obtain profits. As a legally established economic entity with legal personality, an industrial enterprise must complete three legal procedures: ○○○○○○○○○○○○○○○○○○○○○○○○○9675
According to the degree of participation and value of industrial products in the production process, industrial products can be divided into three categories: materials and components, capital projects and supplies and services.
A commercial enterprise refers to a commercial economic entity that directly or indirectly provides goods or services to the society for the purpose of making profits to meet the needs of customers.
Manufacturing enterprises and industrial enterprises are basically the same, but there are differences in scale.
The simple distinction is: industrial enterprises, manufacturing enterprises are mainly processing manufacturing; Commercial enterprises mainly focus on distribution.