Many industries have one called. Collecting money? Our business, that is to say, the merchant entrusts the goods to the seller through me, and I will help you get the payment back by the way and finally give it to the merchant.
Business information of logistics company: engaged in goods transportation, warehousing and other businesses.
Tax involved:
General taxpayer, transportation 1 1%, warehousing 6%, loading and unloading 6%. Small-scale 3%.
Corporate income tax: 25%. Here, you should pay attention to a small profit but quick turnover. 20 17 1 to 20 19 12 3 1 The upper limit of the annual taxable income of small and low-profit enterprises is raised from 300,000 yuan to 500,000 yuan, and the tax is calculated on an annual basis.
In the end, I don't understand it. That is to say, if the annual tax payable is less than 500,000 yuan, you can enjoy the final income tax of 25% 10% according to the policy. The specific conditions for small profits are directly omitted here.
The stamp duty rate of the logistics industry is five ten thousandths of the cargo transportation contract and one tenth of the warehousing contract.
National tax: enterprise income tax, value-added tax.
Local taxes: urban maintenance and construction tax, local education surcharge, education surcharge and water conservancy construction tax.
I. Income
The main business income is basically divided into three categories: warehousing, transportation and loading and unloading. In daily life, there must be secondary subjects to subdivide when bookkeeping, such as the main business income-transportation fee.
In income, you will think of stamp duty. Stamp duty is accrued according to the tax-free amount of the contract, and it must be accrued without tax, not with tax.
Like the logistics industry with low profit, it also belongs to the service industry. Sometimes it is normal that the monthly cost is greater than the monthly income, and there is nothing strange.
Main business cost:
Cost composition: bus fare (tires, tolls, oil, depreciation)+personnel salary+third-party costs such as outsourcing+other daily operating costs. The cost in the accounting book is only a total, depending on the cost schedule. Each company has a cost detail template.
Most of the expenses incurred by the corresponding income items are included in the cost, and can also be detailed. For example, chestnuts, warehouse rent and utilities can directly refine the main business cost-storage cost. There are still some businesses that you can't do with one company and need to do with other companies in the industry. This is outsourcing. When outsourcing, we should consider the types of invoices, special tickets and ordinary tickets. It doesn't mean that special tickets are necessarily good, nor does it mean that ordinary tickets are not good.
Here's a supplement: can the refueling fee on the way be deducted? Absolutely, as long as it is a special ticket, of course, if you are a general taxpayer.
Toll collection method: expressway, the amount divided by (1+3%)*3%, and the amount divided by (1+5%)*5% for Class I and Class II highways. There are too many things in the logistics industry. I think if the local tax authorities agree to use it as an input, so be it, but you should also consider the tax burden of value-added tax and income tax. If our tax burden is too low, don't do it.
Two. Cash on hand and bank deposits
Here is a brief talk, just sharing your own experience. The actual contact with the accounts of the logistics industry is very complicated. The amount of current account is high or low, and it hasn't come back yet. It is timely and has a good reputation. Basically, there is a logistics industry of a certain scale, with accounts receivable above 300 and accounts payable 150. Then how can I manage these more than 300 accounts receivable from the perspective of accounts receivable? I can use my basic deposit account as my daily tax payment, salary, social security, provident fund and those who want to go to basic deposit account. I can open two ordinary accounts, 1, with quick repayment, my key customer and good reputation. 2. If the payment is slow, or no one can be found after finishing this order, people will disappear. I'll stay for a month or two and transfer to basic deposit account. Personally, I think the rational use of bank accounts is a tool of internal control. )
Of course, this is a kind of thinking, which should be used flexibly according to the actual situation in practice. However, if we don't use bank accounts to plan these transactions, it will be very chaotic. For example, today the other party remitted the money to my basic deposit account, tomorrow he remitted it to an ordinary account, and the person who should remit it to basic deposit account the day after tomorrow disappeared and ran away. At sixes and sevens (of course, you have to consider bank liquidity, loan indicators and other factors. )
Three. fixed assets
Vehicle purchase is included in the cost of fixed assets. If the accident-free depreciation period is 4 years, the general standard of residual value rate is 5%. Here is a supplement: the vehicle purchase tax must be included in the cost, but something with a vehicle and vessel tax should be included in the tax and surcharge. Car purchase input tax is definitely allowed to be deducted. The car in the company account is not personal. The insurance premium is included in the management fee-vehicle use fee.
Other forklift trucks, the most commonly used tools in the logistics industry, are depreciated for three to five years, which is a bit confusing. It is not bad to transport lifting equipment for five years, but it can be done in three years.
There are also some commonly used equipment, such as palletizers, and many advanced equipment to adapt to the industry. For example, if I buy this fixed asset, I need to consider whether my monthly depreciation is less than my monthly income. There are also concepts of present value and net realizable value. To put it bluntly, it is large equipment. I bought it today, and the usage fee will be calculated from tomorrow. I have used it for 2 years. What has this equipment done for my company? Two years later, I sold it. How much can you earn?
You will know how to clean up fixed assets. This is piecemeal in this industry and is often cleaned up.
Forget the rest. Anyway, office equipment and tools below 5000 yuan are included in the expenses. There is also a provision in 20 17 tax laws that the standard of 5000 yuan should not be discussed between 3000 yuan and 2000 yuan. Or low-value consumables included in the turnover materials, the five-five amortization method and one-time amortization method are adopted.
Fourth, inventory goods.
Inventory goods are a good subject for this industry. Really, it's crouching tiger, hidden dragon, and the water is quite deep. Common things, such as work clothes, tires, ropes, materials, and miscellaneous things that are often used anyway, are abundant when recorded here, and can be classified as the turnover materials of the warehouse-low-value consumables-subject according to common sense. According to the actual situation, management expenses, operating expenses or main business expenses are enough. You can enjoy an amortization here, and there is no need for 55% trouble (in stock, in use, amortization), and low-value consumables of turnover materials also belong to inventory! For example, we bought 100 rope and the Ministry of Transport used 10 rope. We directly borrow: the main business cost is 65,438+00, and borrow: reusable materials-low-value consumables. The balance of the account balance summary table is in the credit.
Five, from the balance sheet structure, small logistics companies tend to be involved in these, liabilities will not be involved too much, at most, on the basis of accounts payable, more other payables, notes payable, short-term loans. The bank interest rate for short-term loans is about 4.35%.
Then talk about a topic, traffic violations. Should this be included in the main business cost or should it be kept as non-operating expenses? I think both are ok, but if you need to calculate the profit of bicycles, you should first calculate the non-operating expenses and do it according to the internal management of the company. (I know that traffic violations do not belong to daily business activities, and some people ask for non-operating expenses, but they are also included in the cost. )
However, if it is included in the non-operating expenses, there is no need to make tax adjustments to the violations. It is not the same as fines and late fees.
Company compensation: there will be, that is, the damage caused in transportation, according to the contract compensation, directly included in: non-operating expenses-compensation. Contract compensation, like traffic fines, is a civil liability, and there is no need to adjust or increase taxes.
Period cost of intransitive verbs
Usually, the standard words are: personnel salary, service fee, consulting fee, business entertainment fee, advertising fee and business promotion fee, commission and handling fee, asset depreciation and amortization fee, property loss, inventory loss and damage loss, office fee, directors' membership fee, lease fee, lawyer's fee, travel fee, insurance fee, transportation and storage fee, repair fee, packaging fee, technology transfer fee, research fee and interest income and expenditure.