Value-added tax rates by 1%, soft package products unit price should drop a point? No!
by:Kolysen
2020-11-27
You should know, from May 1, 2018, manufacturing industries such as value-added tax rate from 17% to 16%;
Based telecommunication service industries such as transportation, construction, and agricultural goods such as value-added tax rate from 11% to 10%.
And recently, on May 1, value-added tax rates are low, and whether the products unit price should also reduce 1 point, also caused soft packages for many members of a heated discussion in the industry.
VAT 16, 17 buy products unit price should be a point?
17% and 16%, everybody to want to clear this is value added tax, value-added tax has a better understanding: part of the profits to the state to pay 16% or 17%, rather than you need to pay 16% or 17% of the total value of the delivery, because when you purchase the upstream manufacturers will give to your stock value invoice, this part is used for the tax.
At 10% gross margin, for example, A customer with the 100000 yuan of input tax calculated on: 90000 & times;
17% = 15300 output: 100000 & times;
17% = 17000: value-added tax - 17000
15300 = 1700 tax cut junior tax: 90000 & times;
16% = 14400 output: 100000 & times;
16% = 16000: value-added tax - 16000
1700-14400 = 1600: tax amount
1600 = 100 yuan note: payment of 100000 yuan to tax 100 yuan again such as: what you purchase 100 pieces, you want to sell 120 yuan, 20 yuan is that your profits, these 20 pieces of change after 18 years on May 1 to 16% turned over to the state (
Before 17%)
, also want to hand in 3 before May 1.
4 yuan (
20×
17%)
3, now only.
2 yuan (
20×
16%)
。
If you want to give customers down 1% of the $120, 1.
2 yuan, you are lost.
Said: thus, most of the soft package enterprise deal unit price from the beginning may not reduce because of the rates.
Because, in addition to this problem, the VAT cost pressures can be said to be increasing other recent aspects: 1, the environmental protection investment increase since 2017, and throughout the country environmental improvement storm, a massive production around the country.
Soft bag factory, want to resume production, film factory must invest a lot of money to replace the equipment, improve process.
Many small and medium-sized factories, because can't afford a high, closed directly.
Cause the market supplies.
2, peak production, factory production time reduce even though there are some still in factory, invest a lot of money, a little changes according to the national standard.
Very not easy to qualified, can be produced.
Result the production two days no again because of the weather or sewage, the forced to peak production is closed!
3, technology research and development process higher costs in the new equipment factory, the original technology is no longer supported, needs to be research techniques.
The investment cost is needed here.
4, worker costs industry labor shortage phenomenon is common, now young people are not willing to do, nobody to give less money, wages rose one year!
In addition, this year's green taxes has introduced, combined with soft package price of raw materials, transportation costs rise, the pressure is more and more enterprises of all kinds of spending, profits are getting thinner and prices, so want to say is not easy!
(
Source since bo Jue business, Chinese silk net, printed by China small make up comprehensive arrangement)
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