财务管理-经营管理者财务管理.ppt

经经营管营管理理者者财务管理财务管理培训课程培训课程 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 什么是财务? ?通俗说法:财务是企业聚财、用财、发财、理财的活动。?用管理语言说:企业筹集资金、运用资金、分配资金的活动,及其体现的经济关系。?什么是资金?资金是社会再生产的垫支价值和周转价值。 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 与公司关系密切的税收有: 1)增值税或营业税,消费税及其附加 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. ?增值税——对增值额的征税?增值额=产品销售收入-外购商品劳务价值?增值额的计算口径: ?大口径——工资、利润、营业费用、管理费用、财务费用、折旧, ?中口径——在大口径基础上扣除折旧, ?***——扣除购进固定资产价值, ?扣税法应纳税额=销项税额-进项税额 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 增值税对企业的影响: ?扣额法应纳税额=(产品销售收入-外购商品劳务的价值) *增值税率增值额占销售额的比重约 40 %, 40 %× 17 %= 6·8% 销售利税率=利税总额/销售总额=12 % ?则增值税占利税总额的比重为: 6 ·8% /12%= %见图 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 57% 6% 10% 9% 18% 增值税附加土地使用税等所得税税后净利 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 营业税——对七个行业,两种行为的营业收入的征税消费税——对某些特定消费品的征税 Evaluation only. Evaluation only. Created with Client Profil