In order to help some accounting beginners grasp this knowledge quickly, the following will be introduced by Mr. Ding of Dongguan accounting training school.
答:转入“营业费用”或“管理费用”可，主要影响餐饮企业本期和今年的利润目标。
Answer: transfer into "operating expenses" or "management expenses" will mainly affect the profit target of catering enterprises in this period and this year.
借款:经营费用-特许经营费用
Loan: operating expenses - franchise expenses
借:银行存款
Debit: bank deposit
借款:间接费用-特许经营费用
Borrowing: indirect expenses - franchise expenses
借:银行存款
Debit: bank deposit
如何处理连锁企业的税务?
How to deal with the tax of chain enterprises?
答:分支,是公司的分支机构,不具备独立法人资格,并不孤独和纳税,但可以独立的会计核算,然后收集总部,纳税,纳税,和总机构所在地根据属地原则原理,关键取决于公司的财务税务会计部门如何布局。
Answer: branch is the branch of the company. It does not have the independent legal person status and is not lonely and taxpaying. However, it can conduct independent accounting, and then collect the headquarters, tax payment, tax payment, and the location of the head office according to the principle of territoriality. The key lies in how the financial and tax accounting department of the company arranges.
零售连锁经营是现代市场经济普遍采用的经营模式和组织形式，产生于美国，已有100多年的历史。其业务范围覆盖了整个商品流通和服务行业，成为世界发达和地区特别依赖的零售业务发展的主要形式。连锁经营一般是指对同一种商品或服务的若干经营单位，形成一定形式的联合体，通过对企业形象和业务管理的规范化，实施规模经营，实现规模经济。
Retail chain operation is a kind of operation mode and organization form commonly used in modern market economy countries. It originated in the United States and has a history of more than 100 years. Its business scope covers the whole commodity circulation and service industry, and becomes the main form of retail business development that developed countries and regions especially rely on. Chain operation generally refers to the formation of a certain form of Consortium for several business units of the same kind of goods or services. Through the standardization of enterprise image and business management, scale operation is implemented to achieve scale economy.
根据有关规定，在纳税方式上，要区别锁链的具体情况。
According to the relevant provisions, in the way of tax payment, we should distinguish the specific situation of the chain.
(1)省、自治区、直辖市人民政府,计划单列城市的跨区域商业零售连锁商店,如果链由总部全资或控股,总部的领导下统一管理,使用计算机网络,统一购买和销售商品,统一会计、标准化的管理和操作,批准,连锁企业可以从总公司到当地主管税务机关统一申报缴纳增值税。
(1) the people's governments of provinces, autonomous regions and municipalities directly under the central government, cross regional commercial retail chain stores in cities specifically designated in the plan, if the chain is wholly-owned or controlled by the headquarters, under the leadership of the headquarters, under the unified management, the use of computer networks, the unified purchase and sale of goods, the unified accounting, standardized management and operation, and approval, the chain enterprises can apply for and pay VAT from the head office to the local competent tax authorities in a unified manner.
(2)自愿连锁、特许连锁,连锁商店是独立的法律实体,连锁店和总部签署了一项合同,使用总部的商标、贸易公司,技术开发和销售总部商品特许连锁,不适用统一的税收政策,分别由独立的会计商店支付增值税向当地主管税务机关。
(2) voluntary chain store and franchise chain store. The chain store is an independent legal entity. The chain store and the headquarters have signed a contract to use the trademark and trading company of the headquarters, develop and sell the products of the headquarters through franchise chain. The unified tax policy is not applicable. The independent accounting store shall pay value-added tax to the local competent tax authority.
