After the most popular tax reform, the profits of

After the tax reform, the profits of micro enterprises will not rise but fall? After all, the "little arm" can't wring the "thigh"

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core tip: about the implementation time of the new VAT rate, the final official notice! The value-added tax rate was reduced by 13% at 16%, 9% at 10%, and extended by 6%. It will be officially implemented from April 1! It is worth noting that the tax reduction has nothing to do with the product price. Let's figure out why the profits of micro enterprises may not rise but fall

[in 2016, the new capacity of domestic power batteries was 2.8 times that of 2015, National Packaging News] looking forward, looking forward, the tax rate has fallen again, but it doesn't seem to be a good thing for micro enterprises. Why? Because although the tax rate has been reduced, the customer requires that the supply price should also be reduced accordingly. Carefully calculate that is, by using recycled carbon fiber materials to reduce the cost, he did not enjoy the benefits

about the implementation time of the new VAT rate, the final official notice! The value-added tax rate was reduced by 13% at 16%, 9% at 10%, and extended by 6%. It will be officially implemented from April 1! It is worth noting that the tax reduction has nothing to do with the product price. Let's figure out why the profits of micro enterprises may not rise but fall

now assume that your purchase cost is 100 yuan and the transaction price is 120 yuan

according to the original 16% value-added tax rate

input tax: 100*0.16=16 yuan

output tax: 120*0.16=19.2 yuan

tax amount: 19= 3.2 yuan

actual profit: 2 = 16.8 yuan

according to the new value-added tax is 13%

input tax: 100*0.13=13 yuan

output tax: 120*0.13=15.6 yuan

tax amount: 15= 2.6 yuan

actual profit: 6=17.4 yuan

this means that the value-added tax is reduced and the bosses pay 17 less 8 = value added tax of 0.6 yuan

but if you reduce the price by 3%, the cost price is still 100 yuan, and the transaction price is 120* (%) =116.4 yuan

according to the new 13% value-added tax rate

input tax: 100*0.13=13 yuan

output tax: 116.4*0.13=15.132 yuan

after the actual input deduction,

tax amount: 15= 2.132 yuan

actual profit: 116 132=14.268 yuan

this is 16 less than the original price reduction and tax reduction 268 = 2.532 yuan, the profit decreased by 15.1%

it's not unknown. It's a surprise! Didn't you agree to reduce it by 3%? Why did the profit drop by 15% instead? In fact, it is very simple. If you reduce the price of your customers without reducing the cost of your suppliers, your profits will be lost by nearly 15%. It has to be said that there are risks in trading, and the price reduction needs to be cautious

like mold steel sales enterprises, many enterprises are an intermediate link in the supply chain. They have strong suppliers to vigorously promote the annexation and reorganization of enterprises, such as providing raw materials for large state-owned enterprises and semi-finished products for large enterprises. In terms of suppliers, these small, medium and micro enterprises do not have any bargaining power. In the eyes of customers, the competitive state of these supply enterprises is perfect competition, and such enterprises also have no bargaining power. In this tax reduction, these intermediate link enterprises are faced with a lot of purchase points, and the sales price is required to be reduced by 3%. What does a 3% net profit mean for current enterprises? Use your arms and elbows to know

in fact, in this seemingly beneficial tax reduction for small and micro enterprises, the actual profits of intermediate enterprises do not rise but fall. The original intention of the national tax reduction is very good, but when the tax reduction policy was introduced, many people ignored that the tax reduction has nothing to do with the product price! Reducing taxes by 3% does not mean reducing prices by 3%

therefore, the reduction of the value-added tax rate from 16% to 13% cannot be simply understood as that the products produced by enterprises can be reduced by three points. Otherwise, the introduction of this policy by the state will not reduce the burden on enterprises, but increase the burden on enterprises. In general, the manufacturing value-added tax is reduced to 13%. In fact, the reduction is only the tax rate, which is not directly related to commodity prices, and a simple addition and subtraction method cannot be carried out

therefore, some enterprises that take advantage of the situation to require both upstream and downstream to reduce by 3% either don't understand it or play hooligans. In reality, many such large groups and enterprises are very strong. They take the opportunity to ask their suppliers to reduce their prices by 3%, especially for parts with full market competition, which suppliers have to accept in order to survive! After all, the "little arm" can't twist the "thigh"