热购彩票导航网

集团资金池管理涉税分析及管控方案选择
2020年09月24日

ZIJINCHI(Cash Pooling)GUMINGSIYI,SHIYONGYUQIYEJIANZIJINGUANLIDEZIDONGDIAOBOGONGJU,QIZHUYAOGONGNENGSHISHIXIANZIJINDEJIZHONGKONGZHIYULINGHUODIAOBO。JITUANZIJINCHISHIZHIJITUANGONGSIJIANGXIASHUDANWEIDEZIJINTONGYIHUIZONGZAIYIGEZIJINCHINEI,YOUJITUANTONGYIDIAODUSHIYONGZIJIN,BINGXIANGSHANGHUAZIJINDEXIASHUDANWEIZHIFULIXI,TONGSHIXIANGSHIYONGZIJINDEXIASHUDANWEISHOUQULIXIDEZIJINGUANLIHUODONG。

热购彩票导航网JITUANZIJINCHIGUANLIMOSHIZHUYAOYOULIANGZHONG,YISHITONGGUOJITUANNEIBUDEJIESUANZHONGXINGUANLI,JIZAIQIYEJITUANGONGSINEIBUSHELIJIESUANZHONGXIN,YINRUYINXINGJIZHI,BANLINEIBUGECHENGYUANZHIJIANZIJINWANGLAIJIESUAN、ZIJINDIAOBO、YUNCHOU。ERSHITONGGUOJITUANDECAIWUGONGSIGUANLI,JIYIDULIDECAIWUGONGSIXINGSHINEIBUJIESUANZHONGXINZHINENG。LIANGZHONGMOSHIZAIZIJINCHIGUANLIYUNYINGGUOCHENGZHONGHUISHEJINAXIESHUIFEI?CHULIBUDANGHUICHANSHENGSHENMESHESHUIFENGXIAN?LIANGZHONGMOSHIXIARUHEKEXUEHELICHULISHESHUISHIXIANG?RUHEXUANZEZUIJIADEZIJINCHIGUANLIMOSHI?ZHEIXIEDOUYINGGAISHIJITUANZIJINCHIGUANLIYINGGAIGUANZHUDEWENTI。BENWENJIANGCONGSHESHUIJIAODUDUISHANGSHUWENTIYIYIZUOCHUFENXI。

一、资金池涉税事项

(一)内部结算中心模式下资金池管理涉税事项

1、ZENGZHISHUI

CAISHUI〔2016〕36HAOWENJIANZHONG《XIAOSHOUFUWU、WUXINGZICHAN、BUDONGCHANZHUSHI》DIYITIAODIWUXIANGGUIDING:“DAIKUAN,SHIZHIJIANGZIJINDAIYUTARENSHIYONGERQUDELIXISHOURUDEYEWUHUODONG。GEZHONGZHANYONG、CHAIJIEZIJINQUDEDESHOURUDENGYEWUQUDEDELIXIJILIXIXINGZHIDESHOURU,ANZHAODAIKUANFUWUJIAONAZENGZHISHUI。”NEIBUJIESUANZHONGXINMOSHIXIA,JITUANGONGSIXIANGSHANGHUAZIJINDEXIASHUDANWEIZHIFULIXI,XIANGSHIYONGZIJINDEXIASHUDANWEISHOUQULIXIDEGUANLIHUODONG,SHUYUCAISHUI〔2016〕36HAOWENJIANZHONGGUIDINGDEDAIKUANFUWU,SHANGHUAZIJINDEXIASHUDANWEIZHIFULIXISHI,XIASHUDANWEIXUZHENDUILIXISHOURUANZHAODAIKUANFUWUJIAONAZENGZHISHUI。XIANGSHIYONGZIJINDEXIASHUDANWEISHOUQULIXISHI,JITUANGONGSIXUZHENDUILIXISHOURUANZHAODAIKUANFUWUJIAONAZENGZHISHUI。

2、QIYESUODESHUI

热购彩票导航网ZAILIXIZHICHUFANGSHUIQIANKOUCHUWENTIFANGMIAN,《ZHONGHUARENMINGONGHEGUOQIYESUODESHUIFA》DISISHILIUTIAOGUIDING:“QIYECONGQIGUANLIANFANGJIESHOUDEZHAIQUANXINGTOUZIYUQUANYIXINGTOUZIDEBILICHAOGUOGUIDINGBIAOZHUNERFASHENGDELIXIZHICHU,BUDEZAIJISUANYINGNASHUISUODEESHIKOUCHU。”DANCAISHUI〔2008〕121HAOYEGUIDING:“QIYERUGUONENGGOUANZHAOSHUIFAJIQISHISHITIAOLIDEYOUGUANGUIDINGTIGONGXIANGGUANZILIAO,BINGZHENGMINGXIANGGUANJIAOYIHUODONGFUHEDULIJIAOYIYUANZEDE;HUOZHEGAIQIYEDESHIJISHUIFUBUGAOYUJINGNEIGUANLIANFANGDE,QISHIJIZHIFUJIJINGNEIGUANLIANFANGDELIXIZHICHU,ZAIJISUANYINGNASHUISUODEESHIZHUNYUKOUCHU。” YINCINEIBUJIESUANZHONGXINMOSHIXIA,KENENGCUNZAICHAOZHAIZIBIBUFENLIXIZHICHUBUYUNXUSHUIQIANKOUCHUDEWENTI。

ZAILIXISHOUQUFANGSHOUQUQUERENFANGMIAN,ZHENDUILIXISHOURU,XUZHENGCHANGQUERENSHOURUBINGRUYINGNASHUISUODEEJISUANJIAONAQIYESUODESHUI。

ZHU:ZHAIQUANXINGTOUZIYUQIQUANYIXINGTOUZIBILIJINRONGQIYEWEI5:1;QITAQIYEWEI2:1。

3、YINHUASHUI

ANZHAO《ZHONGHUARENMINGONGHEGUOYINHUASHUIZANXINGTIAOLI》FUJIANZHONGDESHUIMUSHUILVBIAOLIESHI,JIEKUANHETONGYINHUASHUIDEZHENGSHUIFANWEIWEIYINXINGJIQITAJINRONGZUZHIHEJIEKUANREN(BUBAOKUOYINXINGTONGYECHAIJIE)SUOQIANDINGDEJIEKUANHETONG。NEIBUJIESUANZHONGXINMOSHIXIA,BUSHEJIYINHUASHUINASHUIWENTI。

(二)财务公司模式下资金池管理涉税事项

1、ZENGZHISHUI

热购彩票导航网CAISHUI〔2016〕36HAOFUJIAN2《YINGYESHUIGAIZHENGZENGZHISHUISHIDIANYOUGUANSHIXIANGDEGUIDING》DIYITIAODI(ER)XIANGDI2MUGUIDING:“CUNKUANLIXISHUYUBUZHENGSHOUZENGZHISHUIXIANGMU”。CAIWUGONGSIMOSHIXIA,JITUANNEIGEGONGSIJIANGZIJINGUIJIDAOJITUANCAIWUGONGSIDEXINGWEISHUYUYINXINGCUNKUANXINGWEI,JITUANNEIGEGONGSISHOUDAOCAIWUGONGSIZHIFUDECUNKUANLIXI,BUYONGJIAONAZENGZHISHUI。

2、QIYESUODESHUI

ZAILIXIZHICHUFANGSHUIQIANKOUCHUWENTIFANGMIAN,YOUYUJITUANCAIWUGONGSIYUJITUANQITACHENGYUANGONGSIFASHENGDEZIJINCUNDAIXINGWEIYIBANJUNFUHEDULIJIAOYIYUANZE,YIBANBUCUNZAISHUIQIANKOUCHUWENTI。

ZAILIXISHOUQUFANGSHOUQUQUERENFANGMIAN,CAIWUGONGSIMOSHIXIAYUNEIBUJIESUANZHONGXINMOSHIXIANGTONG。

3、YINHUASHUI

YOUYUCAIWUGONGSISHUYUQITAJINRONGZUZHI,ANZHAO《ZHONGHUARENMINGONGHEGUOYINHUASHUIZANXINGTIAOLI》GUIDING,CAIWUGONGSIYUJITUANQITACHENGYUANGONGSIQIANDINGDEJIEKUANHETONG,SHUYUYINHUASHUIZHENGSHUIFANWEI,CAIWUGONGSIHEJIEKUANFANGDOUXUYAOANZHAOJIEKUANHETONGSHUILVJIAONAYINHUASHUI。

二、资金池涉税风险

(一)内部结算中心模式下资金池管理涉税风险

热购彩票导航网《ZHONGHUARENMINGONGHEGUOSHUISHOUZHENGSHOUGUANLIFASHISHIXIZE》DIWUSHISITIAOGUIDING:“NASHUIRENYUQIGUANLIANQIYEZHIJIANRONGTONGZIJINSUOZHIFUHUOZHESHOUQUDELIXICHAOGUOHUOZHEDIYUMEIYOUGUANLIANGUANXIDEQIYEZHIJIANSUONENGTONGYIDESHUE,HUOZHELILVCHAOGUOHUOZHEDIYUTONGLEIYEWUDEZHENGCHANGLILV,SHUIWUJIGUANKEYIDIAOZHENGQIYINGNASHUIE。”QIYESUODESHUIFANGMIAN,NEIBUJIESUANZHONGXINMOSHIXIA,CHUCHAOGUOZHAIZIBIBUYUNXUSHUIQIANKOUCHUWAI,NEIBULILVPIANGAOHUOPIANDIHAICUNZAINASHUIDIAOZHENGDEFENGXIAN。

热购彩票导航网ZENGZHISHUIFANGMIAN,RUGUOSHICENGCENGSHANGJIAOHUOCENGCENGXIABOZIJINDENEIBUJIESUANZHONGXINMOSHI,RUGUOCHULIBUDANG,MEIYICENGZIJINSHANGJIAOFANGHEZIJINXIABOFANG,JUNXUZHENDUIBOFUZIJINLIXIJISUANJIAONAZENGZHISHUI。

(二)财务公司模式下资金池管理涉税风险

热购彩票导航网CHUBUCUNZAILIXIZHICHUSHUIQIANKOUCHUWENTIWAI,CAIWUGONGSIMOSHIXIA,YOUYUZAIZHIDINGNEIBUCUNDAIZIJINLIXISHICANZHAOTONGYELILV,SUOYINASHUIDIAOZHENGFENGXIANJIBENBUCUNZAI。

热购彩票导航网DANZAICAIWUGONGSIMOSHIXIA,DUIYUCAIWUGONGSIYUJITUANNEIQITACHENGYUANGONGSIFASHENGDEZIJINJIEDAIXINGWEI,JISHIWEIQIANSHUJIEKUANHETONG,ZHIYAOJIEDAIZIJINDESHIJIXINGWEIFASHENG,BIANHUIXINGCHENGJIEKUANHETONGXINGZHIDEXIANGGUANDANJU,RENGXUANZHAOJIEKUANHETONGJIAONAYINHUASHUI。RONGYICHANSHENGSHAOJIAOYINHUASHUIDEFENGXIAN。

三、两种模式比较分析

(一)内部结算中心模式优缺点分析

NEIBUJIESUANZHONGXINMOSHIXIA,CHUBIANYUZONGBUTONGYIGUANKONGZIJINWAI,BUXUYAODANDUSHELICAIWUGONGSI,CAOZUOJIANDAN。DANSHUIWUFANGMIANLIESHIYESHIFENTUCHU,CHUCUNZAILIXIZHICHUKOUCHUXIANZHIHENASHUIDIAOZHENGFENGXIANWAI,YOUYUZAIZIJINBOFUGUOCHENGZHONGXUYAOANZHAOLIXISHOURUJISUANJIAONAZENGZHISHUI,QIELIXIZHICHUDUIYINGDEZENGZHISHUIBUYUNXUDIKOU,HUIZAOCHENGZENGZHISHUISHUIFUDEZENGJIA。SUIRANCAISHUI〔2019〕20HAOGUIDINGZI2019NIAN2YUE1RIZHI2020NIAN12YUE31RI,DUIQIYEJITUANNEIDANWEI(HANQIYEJITUAN)ZHIJIANDEZIJINWUCHANGJIEDAIXINGWEI,MIANZHENGZENGZHISHUI。DANGAIZHENGCEYEJINSHI2019NIAN2YUE1RIZHI2020NIAN12YUE31RINEIJITUANNEIDANWEIWUCHANGJIEDAIZIJINDEXINGWEIDETESHUGUIDING。YOUCHANGJIEDAIZIJINBINGBUSHIYONG,BINGQIE2021NIAN1YUE1RIHOU,ZHENGCESHIFOUYANXUYECUNZAIBUQUEDINGXING。

(二)财务公司模式优缺点分析

CAIWUGONGSIMOSHIXIA,QIYESUODESHUIFANGMIANJIBENBUCUNZAILIXIZHICHUKOUCHUXIANZHIJINASHUIDIAOZHENGFENGXIAN,ZENGZHISHUIFANGMIANYOUYUKEYISHIYONGCUNKUANLIXIBUZHENGSHOUZENGZHISHUIZHENGCE,ZENGZHISHUISHUIFUJIAODI。DANXUANZHAOJIEKUANHETONGSHUILVJIAONAYINHUASHUI,QIECAIWUGONGSIMOSHIYOUYUXUYAOSHELIJITUANNEIBUCAIWUGONGSI,DUIYUGUIMOJIAOXIAODEQIYEJITUANBINGBUSHIYONG。

四、资金池管控方案选择

YOUYUCAIWUGONGSIMOSHIXIAWULUNSHISHESHUIFENGXIANHAISHISHUIFUJUNDIYUNEIBUJIESUANZHONGXIN,ZAITIAOJIANYUNXUDEQINGKUANGXIA,JIANYIYOUXIANXUANZECAIWUGONGSIDEMOSHIJINXINGJITUANZIJINCHIDEGUANKONG。

RUGUOTIAOJIANSHOUXIAN,WUFACAIYONGCAIWUGONGSIMOSHIDE,ZAICAIYONGNEIBUJIESUANZHONGXINMOSHISHI,YEKEYICAIQUXIANGYINGCUOSHIJIANGDISHUIWUFENGXIANHEZENGZHISHUISHUIFU。RU:ZAIJIANGDISHUIWUFENGXIANFANGMIAN,NEIBURONGTONGZIJINLILVCAIYONGSHICHANGLILV;ZAIJIANGDIZENGZHISHUISHUIFUFANGMIAN,DUIYUCENGCENGSHANGJIAOHECENGCENGXIABOZIJINJINXINGZHANGWUCHULISHI,ZHONGJIANHUANJIEGONGSIDUIYUZIJINDESHOUFUJINZUOWANGLAIKUANCHULI,CONGERBIMIANCENGCENGJIAONALIXISHOURUZENGZHISHUI;CAIYONGTONGJIETONGHAIDECHULIFANGSHI;ZAI2020NIAN12YUE31RIQIAN,RUGUOJITUANNEIBOFUZIJINDECHENGYUANGONGSIJIANSHIJIQIYESUODESHUISHUILVXIANGTONG,KEYICAIYONG2020NIAN12YUE31RIQIAN,DUIQIYEJITUANNEIDANWEI(HANQIYEJITUAN)ZHIJIANDEZIJINWUCHANGJIEDAIXINGWEI,MIANZHENGZENGZHISHUIDEZHENGCE。

ZUOZHE:ZHONGHUI(BEIJING)SHUIWUSHISHIWUSUOHEHUOREN  TONGYI/GAOJIJINGLI  ZONGXINCONG

热购彩票导航网BENWENBANQUANSHUYUZUOZHESUOYOU,GENGDUOYUBENWENYOUGUANDEXINXI,QINGLIANXIWOMEN:

DIANHUA:010-57961169

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