Question 1: When a brand enters a shopping mall, what does the discount rate mean? It is equivalent to rent. For example, a discount rate of 20 means that you sell 100 yuan in sales in this mall, of which 20 yuan belongs to the mall. You I can only sell 80 yuan

Question 2: What does the discount rate in business generally refer to? Ratio of rebates to total sales

Question 3: What does the deduction point in large shopping malls mean?

There are three main business methods in shopping malls, distribution, joint sales and consignment sales. , in the joint sales method, there is the problem of deductions. The deductions are actually the price difference between the purchase and sale of the goods obtained by the mall. The net amount after deductions is the amount payable by the mall to the supplier, which is also the cost of sales of the mall. The supplier uses this as a basis. According to the issuance of a special value-added tax invoice to the shopping mall (for example: a certain product is sold in a shopping mall for 100 yuan, and after deducting points at a certain rate such as 20%, the mall notifies the supplier to issue a special value-added tax invoice for the amount of 80 yuan for settlement and payment). That is to ensure that the mall has a 20% gross profit.

In actual operation, there are two situations: one is to calculate the income due to the mall according to the deduction points agreed by both parties, that is, the actual sales amount in the current period is deducted from the agreed deduction points (the actual sales amount is deducted from The balance of points) is the payment payable to the supplier, and the supplier issues a special VAT invoice to the mall accordingly; the other is that both parties of the joint sales plan the sales volume and deduction rate in accordance with the agreement to ensure the revenue due to the mall (called a dead guarantee), That is, the current sales minus the revenue due to the mall is used as payment to suppliers, and the costs are carried forward accordingly. The supplier issues a special VAT invoice to the shopping mall based on the balance of current sales minus the actual sales multiplied by the deduction rate. If the sales plan is not completed, since the guaranteed amount is greater than the actual sales, the actual payment amount paid by the mall to the supplier will be lower than the invoice amount issued by the supplier, and the amount underpaid by the mall to the supplier will directly offset the cost of goods sold. In fact, a supply rebate from the supplier to the mall has been formed, (for example: the mall has agreed that the monthly sales revenue must reach 10,000 yuan/month, and if it is less than 10,000 yuan, it will be deducted at 20% of 10,000 yuan. The supplier only completed 5,000 yuan this month. , the mall still requires the supplier to issue a VAT invoice of 8,000 yuan after deducting 20%, but the payment is only 5,000 yuan, this is called "dead guarantee"), the joint sales mall does not reflect the inventory; "dead guarantee" We determined that the underpayment was the supplier's supply rebate behavior to the mall. According to Guoshuifa 1997 No. 167 document inspected before 2004: "2. From January 1, 1997, all general taxpayers of value-added tax, regardless of whether there is a flat sale, obtain from the seller for the purchase of goods For all forms of returned funds, the input tax that should be offset should be calculated based on the VAT rate of the purchased goods, and the input tax that should be offset should be offset from the input tax in the current period when the returned funds are obtained. The calculation formula for the input tax that should be offset is as follows: Current period. The input tax that should be offset = the returned funds obtained in the current period × the value-added tax rate applicable to the purchased goods.” After 2004, Guoshuifa No. 2004136 "Notice of the State Administration of Taxation on the Collection of Turnover Tax on Part of the Fees Collected by Commercial Enterprises from Suppliers of Goods" 1. Part of the income collected by commercial enterprises from suppliers shall be levied value-added tax in accordance with the following principles or Business tax:

(1) Revenue collected by commercial enterprises from suppliers that is not necessarily related to product sales volume and sales, and the commercial enterprises provide certain services to suppliers, such as entry fees, Advertising promotion fees, shelf fees, display fees, management fees, etc. are not classified as flat sales rebates and do not offset the current VAT input tax. Business tax should be levied according to the applicable tax item rate of business tax.

(2) Various rebates collected by commercial enterprises from suppliers that are linked to product sales and sales (such as calculated at a certain ratio, amount, and quantity) shall be based on flat sales rebates. According to the relevant provisions of the behavior, the current value-added tax input tax can be offset, and no business tax will be levied.

3. The calculation formula for the input tax that should be offset is adjusted to: the input tax that should be offset in the current period = the returned funds obtained in the current period / (1 The value-added tax rate applicable to the purchased goods) × the value-added tax applicable to the purchased goods Tax rate

Therefore, VAT is not levied on the entry fees, advertising promotion fees, shelf fees, display fees and other incomes collected by shopping malls that have nothing to do with product sales volume and sales. The relevant deduction points should be regarded as the return funds obtained from the seller to offset the input tax.

Question 4: Point deduction calculation method for shopping mall activities and payment algorithm

1. Get 50 points for every 100 yuan spent, which is equivalent to spending 100 yuan in cash and buying 150 yuan of goods, that is 100/150=6.3% off

For example, if the original discount rate is 25, the original profit is 25 yuan, and the supplier's settlement amount is 75 yuan.

After participating in the event, supplier settlement is calculated based on coupon-included sales. Assuming that the discount rate remains unchanged at 25, the supplier can pay 150*(1-25)=112.5 yuan, but the coupons account for 50 yuan of the 150 yuan in sales, and the cash is only 100 yuan, so the mall has to rebate 12.5 yuan, so that Losing money. So the discount rate needs to be increased.

For 100 yuan in cash, the mall is guaranteed to get 25 yuan, and the supplier is guaranteed to get 75 yuan, working backwards:

75/150=0.5, the mall’s discount rate must reach 50 to guarantee the deduction. Of the 75 yuan, excluding the 50 yuan coupon, the mall still earns 25 yuan in cash. If the purchase price is 50% off, the supplier will not earn a penny. If there is no discount, the supplier can earn 150*(1-25)-150*50=37.5 yuan for a sales of 150 yuan.

2. Two situations: "Only giving away but not accepting" and "Only receiving but not delivering"

Example 1: The shopping mall is doing an activity of giving away 50 for spending over 100, with a loss rate of 33, which is more merciful Or if it is not strong enough

For counter A participating in the event, the mall discount rate is 45.

For counter B, which only accepts but does not deliver goods, because the brand is relatively strong, the mall only adds 5 to the original deduction of 20 for this counter, that is, 25.

The customer purchased 100 yuan of goods at counter A and received a 50 yuan cash coupon, all of which was used at counter B

During this round of transactions, the mall’s gross profit = 100*45-50 * (1-25) = 7.5 yuan

Shopping mall gross profit margin = 7.5/150=5

Example 2: For counter C that only delivers but does not collect, the mall only provides a symbolic The discount rate of 25 is increased by 2, that is, 27 is deducted.

The customer purchased 100 yuan of goods at counter C and received a 50 yuan cash coupon, all of which was used at counter A

During this round of transactions, the mall’s gross profit = 100*27-50 * (1-45) = -0.5 yuan

Mall gross profit margin = -0.5/150= -0.3 (Haha! Loss)

The customer purchased 100 yuan of goods at counter C , all the 50 yuan cash coupons obtained were used at counter B

During this round of transactions, the mall’s gross profit = 100*27-50* (1-25) = -10.5 yuan

Shopping mall gross profit margin = -10.5/150= -7

A certain shopping mall conducts a “buy 300 and get 200 free” promotion as an example. The basic operating information of shopping malls and suppliers is as follows:

The shopping mall and suppliers jointly operate by deducting points 4

lThe average deduction rate of shopping malls is 25%

The price that the supplier purchases from the manufacturer is 30% off

So in this event, the profit generation situation of the supplier and supplier is like this. The customer spent 300 yuan and bought 500 yuan. As far as the shopping mall is concerned, a commodity worth RMB 300 will only generate cash income of RMB 300; for the supplier, it is actually goods sold for RMB 500.

Let’s first calculate the mall’s income. In order to ensure that it is the same as the usual income, the mall cannot refund the suppliers at the usual 25% deduction point. So how to calculate it? As follows:

300×25%=75 (Since the shopping mall actually received 300 yuan in cash, the shopping mall’s income should be 75 yuan)

500×75%=375 (if it is still 25 % of the deduction points will be refunded to the supplier, and the amount should be 375 yuan. In this case, the mall will suffer serious losses, so the deduction points will be increased during the promotion period)

300-75 = 225 (the mall wants to maintain 75 yuan) Income, 225 yuan should be returned to the supplier)

1-225÷500=55% (therefore, the shopping mall should increase the deduction point to 55% to maintain its due income)

Then calculate for the supplier, the purchase price of the goods is 30% off the selling price, that is, 30%, and then subtract about 10% of the basic daily operating expenses. If the mall deducts another 55% as mentioned above, then the supplier’s profit For:

1-30%-10%-55%=5%

5% profit is really pitiful. Of course, the shopping mall will also If you take the initiative to bear a part, for example, adjust the deduction point to 50%, the supplier will have 10% profit left. If sales increase to a certain extent, both parties can still make money. This is talking about the situation of 300 back to 200. If 300 back to 300 or 200 back to 300, the supplier will definitely lose money. Why? Because the mall is dark...gt;gt;

Question 5: How to calculate the joint venture discount rate? 15% of your sales amount is given to the mall, and the remaining 85% is given to the supplier; promotional deduction points Deductions should be reduced. If you think about it, your selling price has been lowered and your profits have been reduced. Of course, the deduction points have to be reduced, right? Otherwise, the loss is your supplier’s profit, and the mall has no losses.

Question 6: How to understand the discounted rent in shopping malls? The discounted rent is the higher of the amount obtained by multiplying the merchant's turnover per lease period by the rent percentage and the fixed rent. If the discounted rent is higher, the current month's rent will be discounted rent. If the discounted rent is lower than the fixed rent, the current month's rent will be fixed rent.

Generally, the fixed rent is paid in advance, and the difference between the discounted rent and the fixed rent is paid after the lease period ends.

Question 7: What is the difference between deduction points and deduction rates? Let’s give an example. A product was sold at a retail price of 100 yuan. Assume that the front desk of the store deducts 10 points and the back office deducts 5 points. After the goods are sold, first deduct 10 points from the front desk: 100-100*10=90. After deducting the front desk, use 90 as the base and deduct 5 points from the back desk, that is: 90-90*5=85.5 yuan. After deducting points, the manufacturer earns 85.5 yuan. The host understands.

Question 8: The difference between discount rate and discount rate. Discount usually refers to the discount amount, and the discount rate is the discount amount divided by the selling price of the product.

The so-called discount rate refers to the handling fee that a special merchant pays to the card issuing bank based on a certain proportion of the transaction amount according to different industries after accepting credit card consumption settlement. Discounts are profits that sales companies give to buyers, which are divided into commercial discounts and cash discounts.

Commercial discount is the price paid to maintain a long-term cooperative relationship with buyers. It is a discount given to buyers on the original purchase price. When calculating the price, the discounted price = original Price* (1-Discount rate) Note here that the value-added tax will be calculated based on the new price only after the discount is calculated and confirmed. And when the seller records the accounts, the amount recorded is the amount after discount.

The discount rate is 1-1.5, and the discount is 1--1.5

Question 9: Calculation method for shopping mall discounts:

Get 50 for purchases over 100, which is equivalent to spending 100 yuan in cash on a purchase 150 yuan product, that is, 100/150 = 6.3% off

If the original discount rate is 25, the original profit is 25 yuan, the supplier settlement amount is 75 yuan

Now you are participating in the event, Supplier settlement is calculated based on sales including coupons

Assuming the discount rate remains unchanged at 25, the supplier can settle 150*(1-25)=112.5 yuan, but coupons account for 150 yuan of sales. I paid 50 yuan, but the cash was only 100 yuan, so the mall had to rebate 12.5 yuan, which was a loss

So the mall had to increase the discount rate

For 100 yuan in cash, the mall guaranteed to get 20 yuan. yuan, the supplier gets 80 yuan, working backwards:

80/150=0.53, the mall’s discount rate must reach 53 to ensure that of the 79.5 yuan deducted, excluding the 50 yuan coupon, the mall still has 29.5 yuan. Earn cash

If the purchase price is 50% off, the supplier can earn 4.5 yuan.

If there is no discount, the supplier can earn 150* (1 -20)-150*53=40.5 yuan

Question 10: Shopping mall deduction and settlement methods The shopping mall’s financial accounting uses the selling price amount.

Settlement of shopping mall deduction points:

1. Get 50 for every 100 yuan spent, which is equivalent to spending 100 yuan in cash and buying 150 yuan of goods, that is, 100/150 = 6.3% off -

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For example, if the original discount rate is 25, the original profit is 25 yuan, and the supplier's settlement amount is 75 yuan. -

After participating in the event, supplier settlement is calculated based on coupon-included sales. Assuming that the discount rate remains unchanged at 25, the supplier can pay 150*(1-25)=112.5 yuan, but the coupons account for 50 yuan of the 150 yuan in sales, and the cash is only 100 yuan, so the mall has to rebate 12.5 yuan, so that Losing money. So the discount rate needs to be increased. -

For 100 yuan in cash, the mall is guaranteed to get 25 yuan, and the supplier is guaranteed to get 75 yuan. Working backward: -

75/150=0.5, and the mall discount rate must reach 50 to guarantee Of the 75 yuan deducted, excluding the 50 yuan coupon, the mall still made 25 yuan in cash. If the purchase price is 50% off, the supplier will not earn a penny. If there is no discount, the supplier can earn 150*(1-25)-150*50=37.5 yuan for a sales of 150 yuan. -

2. Two situations: "Only giving away but not accepting" and "Only receiving but not delivering" -

Example 1: A shopping mall carries out an activity of giving away 50 for every 100 spent, with a loss rate of 33. In the case of being kinder or not strong enough -

For counter A participating in the event, the shopping mall discount rate is 45. -

For counter B, which only accepts but does not deliver goods, due to the strong sales of this product, the mall only added 5 to the original discount of 20 for this counter, that is, 25. -

-

The customer purchased 100 yuan of goods at counter A and received a 50 yuan cash coupon, all of which was used at counter B -

During this round of transactions , Shopping mall gross profit rate = 100*45-50* (1-25) = 7.5 yuan -

Shopping mall gross profit rate = 7.5/150=5-

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Example 2: For counter C, which only delivers but does not collect, the mall only symbolically adds 2 to the 25 discount rate, that is, 27.

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The customer purchased 100 yuan of goods at counter C and received a 50 yuan cash coupon, all of which was used at counter A -

During this round of transactions , Shopping mall gross profit = 100*27-50* (1-45) = -0.5 yuan-

Shopping mall gross profit rate = -0.5/150= -0.3 (Haha! Loss)-

The customer purchased 100 yuan of goods at counter C and received a 50 yuan cash coupon, all of which was used at counter B -

During this round of transactions, the mall’s gross profit = 100*27-50* (1 -25) = -10.5 yuan-

Shopping mall gross profit margin = -10.5/150= -7-