Recommended reading for plastic bag factories: How to respond to customer price reduction requests after the tax rate is reduced to 13%?

I guess this text has been flooding my WeChat Moments these past two days. ': Value-added tax rate,' 4 Month 1 From 16% changed to 13% Please: Customers who previously had contracts with our company 16% tax rate invoices, please transfer the funds to our company account so that our company can issue the 16% invoice to you soon. For contracts that have not been paid or only paid a deposit, the invoice tax rate will automatically change to 13% from April 1st, and our company will not bear the price difference!

What if a customer asks for a price reduction on your product? '? Reduce or not reduce' ?

Friends, do you still remember that last year the government reduced the value-added tax from 17% to 16% Many friends reported that their customers took the opportunity to request a price reduction 1% It seems reasonable to reduce the price for the customer, but intuitively, simply reducing the price 1% doesn't seem right. It feels wrong, a bit confusing, needs to be sorted out. 1% Last year, I saw many friends posting this picture in their WeChat Moments:

Now let's assume your procurement cost is

100 yuan, and the transaction price is yuan. If according to 120 value-added tax rate, your input tax is 17% 100*0.17=17 yuan, and the output tax is 120*0.17=20.4 yuan. After the actual input tax deduction, your tax payable is: 20.4-17=3.4 yuan. The actual profit is 120-100-3.4=16.6 yuan. If you don't give the customer a price reduction, the value-added tax is

16%, then your input tax is 100*0.16=16 yuan, and the output tax is 120*0.16=19.2 yuan, your tax payable is: 19.2-16=3.2 yuan, the actual profit is 120-100-3.2=16.8 This means that if you don't give the customer a price reduction, the If you don't give the customer a price reduction, the value-added tax is 0.2 yuan tax you save is yours. If you give the customer a price reduction of

1%, then the transaction price is 120* （ 1-1% ） =118.8 118.8*0.16=19 value-added tax rate, your input tax is 16% 100*0.17=17 yuan, and the output tax is 120*0.17=20.4 19-16=3 20.4-17=3.4 118.8-100-3=15.8 120-100-3.4=16.6 This is If you don't give the customer a price reduction, the value-added tax is 16.6-15.8=0.8 yuan less than before the price reduction and tax reduction, the profit has decreased by 4.8% This is a surprise. It's not supposed to be a reduction of 。

1%? Why did the profit drop ? What's the problem? This is a surprise. It's not supposed to be a reduction of Careful salespeople should note that if you give customers a price reduction, and your suppliers don't give you a price reduction at the same time, your profit loss will be close to

5%. Therefore, there are risks in business, and price reductions should be cautious. And on

March morning, at the press conference of the Fifth Session of the Twelfth National People's Congress, Premier Li mentioned 15 The official tax cut from this day! This is a major benefit for enterprises. In the afternoon, I received a call from a customer asking how to deal with customer price reduction requests after the tax cut policy was introduced. This reminds me of the difficulties faced by many customers when the value-added tax was reduced by 4 Month 1 percentage points last year. 1 This customer said that a one-point reduction is acceptable, but now it's a three-point reduction. The customer is a listed company, strong, and was forced to reduce the price by one point last year. If the customer asks for a three-point reduction this year, the company will have no profit.

It seems that doing business, environmental changes, will be a challenging battle of wits and courage. Setting aside the issue of corporate competitive strength, let's just analyze the impact of tax cuts on corporate pricing, and analyze the impact of price reductions on pricing for companies that request price reductions and companies that respond to price reduction requests.

First of all, the government's tax rate reduction does not mean that the selling price is also reduced by the same percentage. The last time we saw the value-added tax reduced by

1%, the prices of goods in the terminal market did not drop by one percentage point, did they? Companies that request suppliers to reduce prices should first see if their own selling prices have also been reduced? For intermediate enterprises, their customers may require such price reductions, and they are forced to reduce them as well. However, this requirement is primarily passed down from downstream customers. This is a result of competition and a process of profit distribution. This is not the result of the principle of value-added tax. Therefore, businesses should always consider the competitive environment they are in, and improving their core competitiveness is the key.

可能对于中间环节的企业来说，他们的客户要求这样降价，他们被迫也是降了，可这个要求，首先是从下游客户传导下来的，这是一个竞争的结果，也是一个利益分配的过程，这不是增值税的原理导致的结果，所以，做企业，始终要想到自己处于什么样的竞争环境中，提高企业的核心竞争力才是关键。

Secondly, even if all upstream and downstream enterprises voluntarily readjust their prices according to the national tax rate, it is not a policy reduction A 3% VAT rate requires upstream suppliers to lower prices 3% Because the government taxes businesses, it doesn't mean that it has been reduced 3% The collection rate (collection rate and tax rate are not the same concept). VAT is essentially a tax on the added value of enterprises at the tax rate. The added value rate of enterprises will not be 100%。

Moreover, even if each enterprise transfers the government's reduction to downstream enterprises, the VAT of one link is the tax reduction of the added value part of this link, which is the part that can be transferred to the downstream. The proportion of this part should be the product of the added value rate and the tax reduction rate of this link. Expressed by the formula: Reduction in tax-excluded price = added value rate *3%, Reduction in tax-included price = added value rate *3*/1.16 。

For example: A company's input accounts for 60% of revenue. If the company's input 100% can obtain a VAT special invoice, regardless of the VAT rate, the input and output VAT can be offset. Then, for this enterprise, it is only the added value 40% that is taxed at the tax rate. So now the VAT is reduced 3% For this enterprise, it only reduces the VAT tax burden 1.2% ，这个 1.2% This is relative to tax-excluded sales, not to tax-included sales revenue. Relative to the tax-included sales revenue before the tax reduction, only the tax burden has been reduced 1.0345% 。

Therefore, from the perspective of pure tax reduction, the reduction of tax burden and the tax reduction space of each enterprise depend on the added value rate of the enterprise and the tax reduction transfer of upstream enterprises. In fact, upstream enterprises are unlikely to lower prices 3%. Reasonably, it can only transfer the tax reduction of the upstream to the downstream. As our example analysis shows, the tax rate is reduced 3% Enterprises reduce prices 1.2% 。

Therefore, taking advantage of the situation to require upstream or downstream to reduce 3% of enterprises are either ignorant or taking advantage of the situation to act like a bully. However, there are many such bullying enterprises in China. In reality, many large groups and enterprises are very strong and take the opportunity to require their suppliers (especially components in fully competitive markets) to reduce prices 3%, Suppliers have to accept it for survival!

In short, only the tax rate is reduced, which has nothing to do with the commodity price!!!