The "Four Stage" Analysis Of Financial Strategy Decision

　　 First, economic cycle The four stage of fluctuation

Under the condition of market economy, any economic mode is developing in waves. This fluctuation generally presents a cyclical cycle of recovery, prosperity, recession and depression, that is, the economic cycle. The fluctuation and cycle of the economic cycle is the inevitable phenomenon of the overall development of the economy, which is dominated by the modern industry and commerce. It is the manifestation of the existence and development of the economic system. From the financial point of view, the cyclical fluctuation of the economy requires the company to conform to the process and stage of the economic cycle, and to resist the ups and downs of the economic shock by formulating and selecting flexible financial strategy to reduce its impact. Financial activities In particular, it reduces the negative effects of financial activities arising from the rise and fall of the economic cycle.

　　 Second, Enterprise development The "four stage"

According to the theory of enterprise life cycle, the development of enterprises has certain regularity. The development of most enterprises can be divided into four stages: initial stage, growing stage, mature stage and declining stage. It is very important to correctly grasp the characteristics of enterprises in every development stage and formulate and select corresponding financial strategies, so as to enhance the competitiveness of enterprises.

　　 Third, the "four stage" of the growth of the core competence of an enterprise.

The growth of enterprise core competence can be divided into four stages: incubation period, growth stage, maturity stage and recession stage. According to the evolution process of enterprise core competence, different financial strategies should be supported at different stages.

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The tax law stipulates that the taxing link of consumption tax is production and sales link (including production, commission processing and import links), while in the subsequent commodity circulation (including wholesale and retail sectors) there is no consumption tax (excluding gold and silver jewelry). Since August 1, 2009, the price of the consumption tax of liquor making enterprises is less than 70% of the external sales price of the sales unit. The lowest taxable price of the consumption tax shall be approved by the tax authorities within the range of 50% to 70% of the sale price of the sales units according to the scale of production, the brand of liquor and the level of profits. Among them, the liquor production enterprises with large scale and higher profit level need to approve the lowest taxable price of the consumption tax. The price range of the tax authorities should be selected in the range of 60% to 70% of the external sales price of the sales units.

Planning ideas: taxpayers often adopt the establishment of an independent accounting department or sales company. The production enterprises sell the taxable consumer goods to the sales department or the sales company at a lower but not contrary to the fair sale price, and then sell the company for external sales, so that the tax basis of the consumption tax can be reduced, so as to achieve the purpose of paying less consumption tax. Independent accounting sales departments only pay VAT in the sales link, and do not pay consumption tax, which will reduce the overall consumption tax burden of the group.

Case analysis: a distillery mainly produces liquor, and its products are mainly sold to wholesalers everywhere.

In May 2010, the selling price was 35 thousand yuan per ton (excluding tax price) and 50 tons of retail liquor. The selling price is 50 thousand yuan per ton (excluding tax price).

The liquor tax rate is 20%, and the fixed duty rate is 0.5 yuan /500 grams.

Plan 1: direct sales to consumers.

The consumption tax shall be =50 * 2000 x 0.00005+50 * 5 x 20%=5+50=55 (10000 yuan).

Plan two: first sell the liquor at the price of 35 thousand yuan per ton to the sales company with independent accounting, and then sell the company to the seller at the price of 50 thousand yuan per ton.

Because the price of the liquor tax is not less than 70% of the sales price of the sales unit, it is not necessary to approve the taxable price.

The consumption tax shall be =50 * 2000 x 0.00005+50 * 3.5 x 20%=5+35=40 (10000 yuan).

Therefore, enterprises can pay less than 150 thousand yuan (55-40) of sales tax after setting up independent accounting sales companies. However, the selling price to the sales company should not be less than 70%. If the selling price is "obviously low", the competent tax authorities will re adjust the price.