（江苏地区）汽车及汽配行业SG第一期

（江苏地区）汽车及汽配行业SG第一期

2014年3月25日
苏州

参会人招募条件：
※中外资汽车整车、零配件（1级、2级供应商企业）——财务主管及以上级别

本期关键词： 银行承兑汇票；结算、开票的被动延期与税务风险；模具的会计处理
Key words： Bank Acceptance Bill； Invoice and Tax Risk； Accounting treatment of Mould

※银行承兑汇票
对于客户提供的银行承兑汇票，作为供应商来讲，也许除了用“无可奈何“来形容之外，也找不到更好的形容词了。据调研了解，几乎80%的汽配企业都会收到客户的银票，并且这一现象在面对国内客户时候更甚，似乎已经成为了行业的入门规则。很多F-Council的汽车产业的会员企业，手上有个几千万的银票也许已经见怪不怪了。
那么，如何才能尽可能的保护企业自身利益呢？
本期讨论点：
■讨论一：银行承兑汇票对财务部意味着什么？
■讨论二：如何转嫁银票对企业自身可能存在的风险？
■讨论三：汽车、汽配行业的未来付款模式将会如何？

※Bank Acceptance Bill
For customers use bank acceptance bills to pay, as a supplier, maybe except with "no alternative" to describe the outside couldn't find a better adjective. According to research knowledge, almost 80% auto parts enterprises will receive the customer's bills, and the situation will probably get worse when in the face of domestic customers, seems to have become the industry's entry rules. Many Memberships in the automobile industry from F-Council, sitting on tens of millions of bills might have been bearable.
How can be protected enterprise benefits as much as possible?
Discussion points：
■Point One： The bank acceptance bills, what does mean for finance department?
■Point Two： How to transfer the risk for bills to corporate?
■Point Three： What is the payment model in auto industry in the future?

※结算、开票的被动延期与税务风险
在本次SG前期调研的过程中，除了银票的问题之外，被会员提及最多的就是payment turn和开票这两个词。对于通常60天的payment turn、加上半年的银行承兑汇票，企业所面临的资金压力已经非常巨大。但即使如此，也经常会发生客户因为delay、银票出现问题等各种突发状况，而导致企业在收到银票的时间上都不能准时…………
而在此情况下，对于企业开发票来说，由于每年价格的谈判时间，也或多或少存在着被故意拖延，因此，发货、收入确认、开票三方的时间跨度被拉长，是否可能存在一些税务风险呢？
本期讨论点：
■讨论一： 收（银）票、开（发）票可能存在的被延期的几种可能？
■讨论二： 如何解决被延期？
■讨论三： 谈判时间所导致的开票延期，如何解决？
■讨论四： 如何PUSH销售在前期合同谈判阶段规避此类风险？
■讨论五： 时间跨度的被动拉长，所可能存在的税务风险。
※Invoice and Tax Risk
Because of the particularity of bank acceptance bills, as well as enterprises taken in payment by the customer do not tie in with the attitude, enterprises financial pressures, have been very large. And some customers face a 60-day payment agreement, also deliberately delayed, postponed.
In this case, for business development, since the annual price negotiations, there was also more or less delay, therefore, delivery, invoicing, revenue recognition, and three time spans be drawn, whether there may be some tax risks?
Discussion points：
■Point One：How many methods exist to be delay for get payment and take invoice?
■Point Two：How to resolve “be delay”
■Point Three：How to resolve invoice extension?
■Point Four: How to push sales avoid risk in contract negotiation?
■Point Five: Tax risk.

※模具的会计处理
企业为客户开模具，如果归属权属于客户的话，费用方面一种可能是客户直接付，还有一种可能就是客户在后期产品中分摊，对于分摊的方式，企业是否会存在会计处理上的问题？不能做固定资产管理的话，长期待摊费用是否是一个合适的方式？
※Accounting treatment of Mould
Enterprise customers open mold, if the ownership belongs to the customer, there is one possibility that customer assessments in later products. To assessed, whether businesses there are accounting problems? No fixed asset management, and long-term deferred costs was an appropriate way?

※计划中的其他话题
■VMI所导致的供应商保险确认困难…………
■汽车、汽配行业高新认定过程中的问题…………
■强势客户的催款方法…………
※The other topic
■VMI supplier confirmation of insurance as a result of difficulties……
■How to get High-tech license and difficult point in the process.……
■How to dunning from customer......

备注：以上讨论点，将会根据参会人员进一步反馈，进行适当选择与调整。
Ps. Above topic, would be further feedback according to the participants, for the proper choice and adjustment.

流程安排
■13:30 Synergy Group活动简介和形式说明
■13:40 本期主持人介绍
■13:50 小组成员简短介绍（与会期望）
■14:00设定话题探讨与衍生话题探讨
■16:30 探讨内容规整与总结
■16:50 后续探讨活动计划制定
■17:00 活动结束
Agenda
■13:30 What is SG?
■13:40 Introduce from moderator
■13:50 Self-introduce from attendees
■14:00 Topic discussion
■16:30 Personal Summary
■16:50 Plan for next SG
■17:00 Finish