金税，进口关税和分公司税务 (golden tax, import...

金税，进口关税和分公司税务 (Golden Tax, Import Tax and Tax for Subsidiaries)

张超千/AGS CoE Zhang Chaoqian/AGS 2013年10月16日 October 16th , 2013

© 2013 SAP AG or an SAP affiliate company. All rights reserved. 2

议程Agenda

金税Golden Tax

• 金税工程背景Golden Tax Project Background

• SAP金税接口SAP Golden Tax Interface

• 金税接口功能与特点GTI Functionality

进口税Import Tax

• 保税区/自贸区背景Free Trade Zone Background

• 保税区进口税解决方案FTZ Import Tax Solution

分公司税务Tax for Subsidiaries

• 分公司报告需求和货物移动合规要求Legal reporting at Branch Level and Compliant Stock Transfer Process

• 分公司货物转移解决方案Inter-Branch Sales Model

金税Golden Tax


中国客户困境：金税工程背景介绍Chinese Customers' Pain Point: Golden Tax Project

Background

1994年我国实施了以推行增值税为主要内容的工商税制改革, 1994年开始实施金税一期工程

金税工程实际上就是利用覆盖全国税务机关的计算机网络对增值税专用发票和企业增值税纳税状况进行严密监控的一个体系

在中国注册的公司必须使用防伪税控开票系统开具, 打印增值税发票

没有金税接口之前，用户必须在金税系统手工输入增值税发票, 大型企业采用金税接口来连接ERP系统和金税系统, 避免手动输入, 降低多系统间的对账成本

Since 1994, companies within People’s Republic of China have to comply

with the standard set by Golden Tax Project which establishes a uniform

computer network across the country at all levels to improve the

transparency and efficiency of tax collection and supervision.

Companies registered in China have to use Golden Tax System issued

by government to issue and print VAT invoice.

Under this regulation, customers need to manually input invoice

information in the tax controlling machine in order to get a VAT invoice or

use customer developed program to transfer data from their SAP system,

which have created extra labor work and room for error.


SAP中国最佳实践：金税接口解决方案SAP Best Practice: Golden Tax Interface (GTI)

SAP 金税解决方案

发票场景 Invoice

Type

发票配置 Invoice configuration

开票方式 Invoicing

用户界面 User Interface

历史查询 History

Search

客户定制 Customi

zing

传输模式 Transfer

Mode

金税接口GTI


金税接口功能与特点：多样的传输模式GTI Functionality: Various Transfer Mode

用户可通过金税接口下载开票凭证(TXT文件格式)，开票完成后，用户从金税系统中导出发票文件，回写至金税接口用户可通过金税接口下载开票凭证(Excel文件格式*)，开票完成后，用户从金税系统中导出发票文件，回写至金税接口用户可通过金税接口直接与金税系统相连**，由SAP开票凭证在金税系统中开具正式发票

SAP R3 GTS

*Excel传输方式目前支持北京上海地区模板Excel transfer mode only supports the VAT template in Shanghai and Beijing **目前金税接口直连方式仅支持特定金税机版本（上海爱信诺航天信息-爱信诺G1财税管理软件）Online Integration is

only supported in certain GTS system (Shanghai Aisino G1 GTS software)

金税接口

GTI

1

2

3

1 2 3

传输模式 Transfer Mode


金税接口功能与特点：友好的用户界面GTI Functionality: User-Friendly Interface

多标签操作模式

集成所有金税操作（发票生成，发票导入，历史查询）于一个操作界面

基于NetWeaver Business Client的网页界面

用户界面 User Interface

Tab mode

Integrate all Golden Tax

functionalities in one interface

Advanced web page based on

NetWeaver Business Client


金税接口功能与特点：详细的发票配置GTI Functionality: Detailed Invoice

Configuration

发票配置 Invoice configuration

向税码分配商品税目

Tax Category Code configuration

纳税人类型设定

Tax payer type configuration

发票配置

Invoicing configuration


金税接口功能与特点：灵活的开票方式GTI Functionality: Flexible Invoicing from

Source Document

行项目1 税率13% Line item 1

Tax rate: 13%

行项目2

税率17% Line item 2

Tax rate: 17%

客户A

Customer A

行项目1 税率13%


客户A

Customer A


客户B

Customer B


客户B Customer

B


客户B customer

B 可选择同客户的多张源凭证进行合并

系统自动按照税率和设定的最大发票额度进行分拆



客户A

customer A

行项目2 税率13% Line item 2

Tax rate: 13%


Line item 1

Tax rate: 17%

客户A customer

A

可以选择对同一物料或者同一销售订单的行项目进行合并


客户A customer

A

源凭证

Source

Document

金税发票

Golden Tax

Invoice

开票方式 Invoicing

Merge source

documents

from same

customer

Automatically split

by tax rate and

based on max

amount

Merge line items

with same

material or from

same sales order


金税接口功能与特点：覆盖全部发票场景GTI Functionality: Full Coverage of

Invoice Scenario

创建传输文档 Create

Outbound Files

发票合并 Combine Billing Document

打印增值税发票Printing VAT

Invoice

SD 流程金税接口业务流程金税系统业务流程

发票信息导入Import Inbound

Files

发票拆分 Split Invoice

凭证信息更新Update

Document

Status

行项目合并 Merge Line Items

订单创建 Sales Order

货物捡配 Delivery Note

发票创建 Billing Document

订单处理员 Sales and Distribution

票据处理员 Invoice Processor

财务人员 Financial Department

反向发票凭证 Negative Billing Document

输入红字通知单号 Input Red Invoice

Notice #

凭证拆分 Split Invoice

取消发票凭证创建Cancellation Billing Document

蓝字发票场景

红字发票场景

作废发票场景

发票场景 Invoice Type

SD Process

Golden Tax Interface Process

Aisino Tax System Process

Red Invoice

Blue Invoice

Cancellation

Invoice


金税接口功能与特点：全方位的历史查询GTI Functionality: Multi-Source History

Search

按金税发票搜索Search based on Golden Tax Invoice

按源凭证搜索Search based on Source Document

金税发票信息的完整展示Display detailed information on Golden Tax Invoice

源凭证与金税凭证关系的展示Display Relationship between Golden Tax Invoice and Source Document

历史查询 History Search


金税接口功能与特点：丰富的后续功能和客户定制GTI Functionality: Rich

Further Development and Customizing

客户定制 Customizing

多数据源开票Multi-Source

Invoicing

尾差控制Rounding Control

用户定制 (BAdI)

进口关税Import Tax


中国客户困境：保税区/自贸区背景介绍Chinese Customers' Pain Point: Free Trade

Zone Background

1990年，上海外高桥有了第一个保税区，保税区内停留无需缴税。货物在保税区内停留后入境，则需要缴税。

从业务流程上来说，是先把货物运到自己的保税仓库，然后再从保税仓库转移到非保税仓库，在这次货物移动后需要缴税。

在整个流程中，需要和海关的保税仓库系统（BWS）进行数据交互（海关文件，货物数据等）。

在中国不同地区海关的保税仓库系统提供的接口不完全相同。

In 1990, China has its first Tax Free Zone in Shanghai

Waigaoqiao. Companies don’t need to submit import tax when

moving goods within Tax Free Zone. Import tax is only levied

when moved out of Tax Free Zone.

From business process perspective, companies need to import

goods to their bonded warehouse, and then transfer to their

non-bonded warehouse, when import tax is posted.

During the entire process, companies need to exchange data

with custom BWS (Bounded Warehouse System) in the content

of import document, goods information and etc.

Interface of BWS varies in different locations in China.


SAP中国最佳实践：保税区进口税解决方案SAP Best Practice: Free Trade Zone

(FTZ) Import Tax Solution

SAP ECC

SAP GTS (Global Trading Services)

海关Custom

BWS (Bonded

Warehouse System)


保税区进口税解决方案：预先清关及入库至保税仓库FTZ Import Tax Solution:

Pre-clearance and Goods Movement to Bonded Warehouse

创建采购订单 Create Purchase Order

内向交货 Inbound Delivery

ECC GTS BWS

合规检查 Compliance Check

创建海关文件 Create Customs Document

检查点/里程碑更新Update Milestone

更新海关文件Update

Customers Document

更新海关文件/取得信息

Update Customers Doc/Obtain

Data

内向交货 BWS Inbound Delivery

更新文件/加入BWS内向交货号 Update Doc/Obtain BWS

Inbound Delivery No#

更新内向交货 Update Inbound Delivery

更新库存 Update Stock

检查预先清关号 Check Pre-clearance No#

收货 Goods Receipt

质检 QA

发票核对 Invoice

Verification

更新海关文件/增加DUP库存

Update Customs Doc/Increase

DUP

保税区

海关Custom

保税仓库 Bonded Warehouse

非保税仓库 Non-Bonded Warehouse

关外货物 Imported Goods

1

2


保税区进口税解决方案：清关及从保税仓库转移到非保税仓库FTZ Import Tax

Solution: Pre-clearance and Goods Movement to Bonded Warehouse

创建库存转移单Create Stock Transfer Order

外向交货

Outbound Delivery

ECC GTS BWS

合规检查 Compliance Check

创建海关文件 Create Customs Document


海关检查/取得进口号码Customs

Exam/Obtain Import No#

对照保税交货单号和进口号码Link Bond

Delivery No# and Import No#

通知仓库 Inform Warehouse

从保税仓库发货 Goods Issue from Bonded

Warehouse

从非保税仓库收货Goods Receipt in Non-bonded

Warehouse

质检 QA

发票核对 Invoice

Verification

更新海关文件/增加DP库存Update

Customs Doc/Increase DP

保税区保税交货申请 Request Bond Delivery

创建保税交货单 Bond Delivery

更新海关文件 Update Customs Document

打印形式发票 Print Pro Forma Invoice

打印申报文件 Print Declaration Doc

海关确认/减少DUP库存Customs

Confirmation/Reduce DUP


3 4

海关Custom





保税区进口税解决方案：功能与特点FTZ Import Tax Solution: Functionalities

保税区

3 4

1

2

ECC GTS BWS

工厂Plant 0001

国家代码Country Code ZCN

工厂Plant 0002

国家代码Country Code CN

保税仓库

非保税仓库

法定单位Legal Unit LU-0001

国家代码Country Code ZCN

法定单位Legal Unit LU-0002

国家代码Country Code CN

海关仓库Customs Warehouse DUP

海关仓库Customs Warehouse DP

上海外高桥保税区

天津港保税区

大连港保税区

海关Custom




Bonded

Warehouse

Non-bonded

Warehouse

Shanghai

Waigaoqiao Tax

Free Zone

Tianjin Harbor

Tax Free Zone

Dalian Harbor

Tax Free Zone

分公司税务Tax for Subsidiaries


中国客户困境：分部层面的报表需求及货物移动流程的合规要求Chinese

Customers' Pain Point: Legal reporting at Branch Level and Compliant Stock Transfer Process

B省Province A省Province

中国总部

分公司Branch

货物转移

分公司

BS P/L 金税

Golden

Tax

BS P/L 金税

Golden

Tax

总公司及分公司层面的法定报表需求.

总部与分公司以及分公司彼此之间的货物转移和发票开具和付款。(按照加价后的转移成本)

目前SAP的系统设计无法满足一个公司代码内部的货物按照加价后进行货物转移并开具发票和金税发票。

China

Headquarters

Branch

Full legal reporting

at both levels.

Stock transfer incl.

invoicing between

branches (at mark-up

costs) and payment

Current design of SAP does not allow for stock transfer at mark-up prices, invoicing,

legal invoice generation (fapiao) within one company code.

分公司Branch Stock

transfer


SAP中国最佳实践：分公司税务解决方案概览Inter-Branch Sales Model: Solution

Concept

货物转移

平时During the month

A分公司Branch B分公司Branch

• 货物转移的时候，物料凭证和开票凭证会自动产生At the time of stock transfer, the material

document and billing document will be generated.

• 月结期间Month-end closing procedures

• 公司间的财务结算Inter-branch financial settlement

A分公司Branch B分公司Branch

• 分部层面的报表Branch-level statutory reporting

BS P/L 金税Golden

Tax

缺口gap


分公司货物转移模型：报表需求Inter-Branch Sales Model: Reporting Requirements

分公司

Branch

中国

公司代码

China

Company Code

中国总部

China

Headquarters 1. 向地税局提供的增值税和其他相关的税务类报表； 2. 分公司层面的资产负债表和利润表； 3. 分公司自己的凭证打印时刻以产生连续的凭证编号。

1. 公司间交易抵消后的合并资产负债表，利润表 2. 金税发票相关报表 3. 总部和分公司层面的库存报表

1. Consolidated B/S, P&L statement with inter-branch

transaction elimination

2. VAT reporting (Golden Tax)

3. Total and branch-level stock quantity

1. VAT and business tax report to local authorities

2. B/S, P&L statement

3. Consecutive accounting document numbering & print out at

branch-level (external postings like customer and vendor

invoice, payments)


符合中国法律要求的分公司税务解决方案包括以下部分：

• 基于标准SAP ERP的配置文档

• 由SAP提供的如何配置新的功能的note清单（金税增强等）

• 进一步的开发

符合中国法律要求的分公司税务解决方案Proposal for China-compliant Subsidiary

Reference System Solution

The China-compliant Subsidiary Reference System Solution will consist of:

• Documentation for the configuration of the two business scenarios based on Standard SAP ERP

• List of notes how to implement with additional functionality provided by SAP (GTI enhancement, report

for periodic postings to feed GTI interface)

• Development enhancements (later part of Globalization Solution for China)


分公司税务解决方案业务流程Inter-subsidiary transfer sales

1. 创建转储单Create STO

2. 发货Goods Issue 2.1 发货方财务凭证Goods

Issue FI posting

2.2 收货方财务凭证Goods

Receipt FI posting 3. 收货仅物料凭单Goods

Receipt & no FI postings

新功能New

金税系统打印增值税/普通发票Golden Tax System

Printing Invoice

4.1 发货方开具发票录入财务凭证Billing with VAT (Debit

Invoice)

导入/导出文件

SAP ECC6.0

4. 运行发票生成报表Run

Invoice generator report

4.2 收货方收到发票录入财务凭证Invoicing with VAT

(Credit Invoice)

5.付款Outgoing Payment

6.收款Incoming Payment

7. 报表Reporting

Import/export files


分公司税务解决方案案例Posting Example Scenario

场景：

业务范围SH01准备将R-F100 转移到业务范围SZ01。

R-F100在SH01的价格是1元/件，在SZ01的价格是1.2元/件。

货物从SH01转移到 SZ01需要加价10%.

九月份SH01转移了40件R-F100到SZ01，九月份SZ01销售了其中的22件R-F100给终端用户。

Background:

Business Area SH01 is transferring material R-F100 to business area SZ01.

The price of R-F100 is 1 CNY/pc at SH01 and 1.2 CNY/pc at SZ01.

The mark-up from SH01 to SZ01 is 10%.

Currently SH01 is transferring 40 pc R-F100 to SZ01 in September and on 22 pc are sold to 3rd party by the end of September.


发送方创建发货单Sending subsidiary create goods issue

目前系统标准方案Current system behavior

Account Type AccKey Description Amount Debit/Credit Curr BusA

BS BSX Finished Goods 40- H CNY SH01

BS BSX Finished Goods 40 S CNY SZ01

将来建议方案Proposed behavior

发货凭证Goods Issue Document

AccKey Description Amount Debit/Credit Curr.

Business

Area

BS BSX Finished Goods 40- H CNY SH01

PL new 1

Internal replenishment

COGS 40 S CNY SH01

收货凭证

BS BSX Finished Goods 48 S CNY SZ01

PL AUM

Expense/revenue from stock

transfer 8- H CNY SZ01

PL new 2 GR/IV clearing STO 40- H CNY SZ01


借方凭证Debitor Invoice

Description Amount Debit/Credit Curr BusA

BS Account receivable 51.48 S CNY SH01

PL Internal replenishment

Revenue 40- H CNY SH01

PL "Mark-up" 4- H CNY SH01

BS Output Tax 7.48- H CNY SH01

发货方分公司SH01 在创建发货单的同时产生以下财务凭证，确认应收和内部收入。The

sending subsidiary SH01 will need to post the account receivable to reflect the internal “sales”,

this is created when doing goods issue


贷方凭证Creditor Invoice

Description Amount Debit/Credit Curr BusA

BS Account payable 51.48- H CNY SZ01

PL GR/IV clearing STO 40 S CNY SZ01

PL "Mark-up" 4 S CNY SZ01

BS Input Tax 7.48 S CNY SZ01

接受方SZ01在发送方SH01创建发货单的同时，自动生成以下暂存的凭证，确认应付。

该凭证在接收方实际收到发票时正式过账。The sending subsidiary SH01 will need to post the account

receivable to reflect the internal “sales”, this is created when doing goods issue


SZ01销售给最终客户SZ01 sold to 3rd party

SZ01 在九月份销售22件R-F100给最终客户。SZ01 sold to 3rd party 22 pc R-F100 during

September

Outbound delivery

SZ01 to 3rd party 描述Description 金额

Amount

借/贷Debit/

Credit 币别Curr 业务范围

BusA

BS Finished Goods -26.4 H CNY SZ01

PL COGS 26.4 S CNY SZ01

Invoice

SZ01 to 3rd party BS External AR 80 S CNY SZ01

PL Revenue 68.38 H CNY SZ01

BS Output Tax 11.62 H CNY SZ01

金税， 进口关税和分公司税务 (golden tax, import...

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金税，进口关税和分公司税务 (golden tax, import...