Traditional Culture Encyclopedia - Traditional stories - How to manage the commission of Taobao women's clothing store?
How to manage the commission of Taobao women's clothing store?
The business of the store is good, so you don't have to enter the store, just stop at the door for a few seconds to have a look! What to look at, signs, lights, monitors and sanitary conditions. ......
Buying clothes means buying beautiful clothes. Nowadays, the clothes we wear are not only comfortable and suitable for the outside world, but also reflect an invisible spiritual pursuit of beauty, personality and brand, which is an affirmation and realization of self-image. Beauty is the basic feature of our clothing products, so where we sell clothes, people who sell clothes must first show beauty. All violations of the principles and actions of beauty will make? The beauty of clothes? Discount, no performance or even loss.
Second, overcoming fear will be good for your heart.
Store management will encounter many problems and new situations every day. In order to maintain the long-term vitality of store management, we must try our best to set higher goals every day and encourage us to try and use new ideas and methods. However, when a problem comes out, many people are often afraid of it and are unwilling to bear the risks brought about by change and reform. At this time, we need to encourage ourselves? Don't be afraid, you will get better as long as you put your heart into it? !
Third, go deep into the grassroots and work hard.
Many bosses can still work in Taobao women's consignment shop when they first start business. When everything is on the right track, the boss will relax. You must be alert to this situation! Because the shop is yours and the business is yours, how can employees work hard if the boss doesn't work hard? This is an example of the problem.
Traditional clothing store management mainly depends on the manager and the headquarters to send market supervision to inspect the whole country to see if the store is operating according to the standards of the headquarters.
However, the management mode of market supervision itself has many defects, which are greatly influenced by human factors. Daily problems in store operation may not be discovered immediately during the supervision of the store, such as the clothing display in the store, the working status of employees, the overall image of the store, and the improvement of passenger flow.
These problems can only be solved by checking the shops, because many problems can't be exposed at that moment, or even reflected from time to time in the daily business process.
On the other hand, it takes a lot of cost to supervise the business operation of stores nationwide, and there is no way to supervise all chain stores in a short time, so the management can't know the real situation and make a quick response in a short time, and how to manage the daily business operation of stores nationwide simply, quickly and efficiently.
Related reading: How to pay the commission for consignment goods? There are two ways to collect commission on consignment goods, which are regarded as buyout and commission collection. According to the current tax regulations, the fee income obtained by the general taxpayer's trustee in two ways should be paid value-added tax instead of business tax.
Be regarded as a buyout.
Concept: The entrusting party signs an agreement with the entrusted party, and the entrusting party collects the entrusted money at the agreed price. The actual selling price can be decided by the Consignee, and the difference between the actual selling price and the agreed price belongs to all sales methods of the Consignee. In this sales mode, the consignor sells the consignment goods at a higher price and settles with the consignor at the agreed price, and no extra handling fee is charged.
Handling: The entrusting party issues a special VAT invoice and confirms the income when the goods are delivered, and confirms the output tax with the tax amount indicated on the special invoice; The trustee shall confirm the input tax with the tax amount indicated on the special VAT invoice issued by the entrusting party, but the output tax amount shall be calculated according to the product of the actual selling price and the VAT rate, and a special VAT invoice with corresponding tax amount shall be issued.
That is to say, if the trustee sells the consignment goods at a higher price and still settles with the client at the original agreed price, and the price difference of the goods is used as the operating reward, the price difference constitutes the handling fee of the consignment goods, and the value-added tax is levied on the price difference.
Case: Enterprise A entrusts Enterprise B to sell goods A 100, and settle accounts according to the agreed price of 200 yuan/piece. The actual selling price of Enterprise B is 240 yuan/piece, and no additional handling fee will be charged. Enterprise B sold all the goods of A, and issued a consignment note to enterprise A, earning a consignment difference of 4,000 yuan.
Analysis: Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax stipulates that the following acts of units or individual industrial and commercial households are regarded as selling goods: delivering the goods to other units or individuals for consignment; Therefore, in the consignment, for the consignment behavior regarded as buyout, in terms of tax treatment, the trustee actually pays the value-added tax according to the purchase and sale behavior.
Handling fee collection method
Concept: A sales method in which an affiliate charges a commission to the client according to the quantity of the goods on consignment. The entrusted party sells the goods strictly according to the price stipulated by the entrusting party, and only charges a handling fee.
Handling: The entrusting party will issue a special VAT invoice on the day when it receives the consignment list from the entrusted party, and confirm the output tax with the tax amount indicated on the special invoice; The trustee shall confirm the input tax amount with the tax amount indicated on the special VAT invoice issued by the entrusting party. Because the consignee sells at the price stipulated by the entrusting party, the output tax of the same business must be equal to the input tax. In general, the value-added tax paid by the trustee is zero. At the same time, the fee income collected by the trustee shall be regarded as the remuneration for providing services to the client, and as the rebate for paying VAT according to the provisions of the VAT policy.
Case: Enterprise A entrusts enterprise B to sell 100 pieces of goods at the agreed price of 200 yuan/piece, and enterprise B sells them to customers at the agreed price, and enterprise A pays the handling fee of enterprise B at 10% of the selling price. Enterprise B sells all the goods and issues a consignment list to enterprise A, and charges a handling fee of 2000 yuan according to the proportion of sales income.
Analysis: The Notice of State Taxation Administration of The People's Republic of China on the Issue of Levying Business Tax on Some Fees Charged by Commercial Enterprises from Suppliers of Goods (Guo Shui Fa [2004]136) stipulates: ① The income charged by commercial enterprises from suppliers is not necessarily related to the sales volume of goods and sales volume, and commercial enterprises provide certain services to suppliers.
Such as admission fee, advertising promotion fee, shelf fee, exhibition fee, management fee, etc. , does not belong to the flat sales tax rebate, nor does it deduct the current VAT input tax. Business tax shall be levied at the applicable tax rate of business tax. (2) All kinds of return income charged by commercial enterprises from suppliers linked to sales volume and sales volume (if calculated according to a certain proportion, amount and quantity) shall be deducted from the current VAT input tax in accordance with the relevant provisions on flat sales rebate, and no business tax shall be levied.
According to the above regulations, since the commission charged by the trustee according to the sales proportion is linked to the entrusted sales, the commission income should be deducted from the input VAT and no business tax is levied.
Guo Shui Fa [2004] 136 also stipulates that the commercial enterprises of the trustee shall not issue special VAT invoices for all kinds of income collected from suppliers. The formula for calculating the input tax to be deducted is: expected input tax deduction = returned funds obtained in this period /( 1+ VAT rate is applicable to purchased goods)? The VAT rate is applicable to the purchased goods. It should be noted that the tax treatment of various incomes collected from suppliers by other general taxpayers shall be implemented in accordance with the provisions of this Notice (Guo Shui Fa [2004]136).
- Previous article:The bed and wardrobe in the room are decorated with feng shui.
- Next article:Is there really such a snake as cockscomb snake?
- Related articles
- How to treat the evaluation function in artistic activities? Combined with their own teaching practice to elaborate.
- What are the characteristics and precautions of the decoration design of the new Chinese living room?
- What are the disadvantages of low-cost tour groups?
- The initial password of the combination lock is usually how much
- What are the traditional tea cultures in China?
- How to make cold jiaozi?
- How about a double sink? What's the size of the double-trough vegetable basin?
- What are the differences and connections between fables, fairy tales and folk stories?
- What certificates do chicken farms need to apply for?
- What are the short stories about the Spring Festival?