第21节:账前消化(14)
最新网址:m.ltxsdz.com
成熟期。龙腾小说网ltxsba.com企业进入成熟期,产品销售渠道、销售数量已达到最高峰,此时的营销目标是注重与各方面的利益协调,以求得各个相关利益者的支持,努力扩大成熟期的平台,尽可能推迟衰退期的到来;同时进行产品和营销创新,引导消费,以保持稳定的销售额和市场份额。而财务目标是以利润最大化为核心的企业价值最大化。二者的协调是以稳定的销售和市场地位获取最大的利润。
衰退期。企业进入衰退期,产品销售渠道变窄、销售量下降,企业形象受到冲击。此时的营销目标是一方面缩减销售规模,低价甚至亏本销售,以清空存货,控制赊销以回收现金;另一方面是开发新产品,寻找新的市场。而财务目标则是尽最大可能收回现金,保持偿债能力。二者的协调是以低利润实现高现金销售。
不难看出,上述财务目标与营销目标的协调,受企业内外环境变化的影响,两者在不同的阶段受企业总体目标的影响而选择的侧重点不同。必须适时调整,使之相互协调。
(六)企业合同的消化
合同对企业的财务目标、现金流量、财务核算、纳税筹划等方面都有影响,对财务目标的影响体现在合同决定财务目标的实现程度;对现金流量的影响体现在合同支付方式的规定直接影响企业现金的流入和流出;在财务核算方面,合同影响着企业的财务核算进度;合同对企业的纳税筹划来讲更是至关重要。
2?5300万的预收款合同如何签订?〖〗
有一家建筑企业,其主营业务是提供建筑材料、劳务以及咨询服务,有一般纳税人资格。2004年7月,该企业准备签一份合同,金额是800万元,按合同规定8月份就有一笔预收款300万元要进账。当时它的财务状况是账面上的进项税只有5万元。
该企业是一般纳税人,这笔业务既涉及增值税项目,又有营业税项目,那么合同中关于这300万元预收账款的条款该如何签订?
在既有增值税又有营业税的企业当中,容易出现混合销售问题。我们可以以增值税和营业税分别计算:
假如签订的合同适用于缴纳增值税,应该缴纳增值税3000000/1?17x17%-50000=385897?44元;
假如签订的合同适用于缴纳营业税,应该缴纳3000000x3%=90000元。
两者相差385897?44-90000=295897?44元。从企业的角度考虑问题,在现有情况下,应该交纳营业税。
对于混合销售问题,一般来说有两个财务建议:
第一,把适用增值税和营业税的业务分两份合同签订。
如果在一份合同中,比如金额为800万元的合同当中,既有增值税项目,又有营业税项目,如果企业的财务人员不分开核算的情况下,那么就容易被税务部门认定为混合销售行为,按照税法规定,这种情形适用的增值税率是17%。
[记住网址龙腾小说ltxsba.com]
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