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Summary of financial work of automobile 4S shop in 2019

I used to work as an accountant in a 4s store. Although it was short, I still felt that something was worth summarizing. The 4s store operates a certain brand of car, and the business mainly has two items: one is the whole vehicle sales of the brand car; the other is to provide after-sales maintenance and service business. Since I am mainly in the store, I mainly account for the after-sales service, and I only express my opinion on some problems encountered in the work.

The company's after-sales service business includes sales and maintenance costs of auto parts, etc. Since it is a general taxpayer, it implements a 17% VAT rate, and the profit margin of general spare parts remains at around 20%. The spare parts procurement is from the production of the brand car. The factory purchases and pays 17% of the input tax. In order to reduce the value-added tax, the company plans to separate the after-sales service, handle the business license of a small-scale taxpayer, and pay tax according to the 6% small-scale taxpayer levy rate, but I think this is not advisable. The reasons are as follows:

Assume that the spare parts sales business is taken as an example. This month, 1,000 spare parts were purchased, each of which was 10 yuan, totaling 10,000 yuan. At the same time, 1,000 spare parts were sold at the same time, each of which maintained a profit margin of 20%, that is, the selling price was 12 yuan/piece. The above amounts are all excluding tax. They are settled through bank deposits and are now calculated separately for general taxpayers and small scales. The amount of VAT to be paid this month and the accounting treatment in the case of taxpayers.

First, under the general taxpayer

At the time of purchase, the VAT input tax amount = 1,000 * 10 * 17% = 1,700 yuan

Accounting Processing Borrowing: Stock Goods 10,000

Taxes payable - VAT payable 1,700

Credit: bank deposit 11,700

At the time of sale, the VAT output tax amount = 1,000 * 12 * 17% = 2,040 yuan

Accounting treatment, borrow: bank deposit 14,040

Loan: Main business income 12,000

Taxes payable - VAT payable 2,040

Carry-over costs, borrow: main business costs 10,000

Loan: Inventory goods 10,000

VAT payable this month = output tax amount - input tax amount = 2,040-1,700 = 340 yuan

Second, in the case of small-scale taxpayers

The price paid at the time of purchase = 1,000 * 10 * = 11,700 yuan

Unit price product cost = 11,700/1,000 = 11.7 yuan / piece

Accounting treatment Borrow: raw materials 11,700

Credit: bank deposit 11,700

At the time of sale, sales revenue = quantity * unit price = 1,000 * 12 = 12,000 yuan

VAT payable = sales revenue * selling price * 6% = 1,000 * 12 * 6% = 720 yuan

Accounting Processing Borrowing: Bank Deposits 12,720

Loan: Main business income 12,000

Taxes payable - VAT payable 720

Carry-over costs Borrow: Main business cost 11,700

Loan: Inventory goods 11,700

The amount of VAT payable this month is 720 yuan.

Third, the amount of VAT payable is compared

Difference comparison = small-scale taxpayer should pay VAT - general taxpayer should pay VAT = 720-340 = 380 yuan

Proportion comparison = small-scale taxpayers should pay VAT / general taxpayer should pay VAT = 720/340 = 2.12

Through the above comparison, the 4s store will set up a small-scale taxpayer to separately calculate the after-sales service department, and does not have an advantage in the VAT payment.

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