Question 1: What does "online shopping mall" mean? A place where goods are sold online through the Internet.
Question 2: What does the name of the shopping mall Mart mean? Nowadays, nouns such as "Jian Mart", "Tea Mart", "Leng Mart" and so on often appear in various places. It is both a vocabulary and a reference to This is because the following "Mart" is an additional suffix derived from the English word "mart". Its pronunciation in Chinese is similar to "Mart", so Mart is actually an English word that is pronounced homophonically with Chinese characters. The word "mart" means "bazaar" or "market" in English, so when we use the word "mart" in our country now, we add products such as "tea" and "lamp" in front of it. "Called "Tea Mart" and "Leng Mart" actually mean tea market and lighting market. If a fruit market is established, someone may also call it "Fruit Mart" in the future
Question 3 : What does deduction point in large shopping malls mean? Point deduction issue
Shopping malls mainly have three business methods, namely distribution, joint sales and consignment sales. In the joint sales method, there is the problem of point deduction. The actual price difference between the purchase and sale of goods obtained for the mall, and 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 to issue a special value-added tax invoice to the mall (for example: a certain commodity is in If the shopping mall sells for 100 yuan, the mall will deduct points at a certain rate such as 20%, and then notify the supplier to issue a special VAT invoice for the amount of 80 yuan for settlement 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 for the current period = the returned funds obtained for the current period / (1 + the applicable value-added tax rate for the purchased goods) × the applicable value-added for 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 deduction points related to the amount shall be regarded as the return funds obtained from the seller to offset the input tax amount.
Question 4: What does mall mean? A mall is similar to a store in the real world. The difference is that it uses various means of e-commerce to achieve a virtual store from buying to selling, thereby reducing intermediate links, eliminating transportation costs and the price difference between agents, and creating a more convenient and accessible environment for ordinary consumption. And increasing market circulation will bring huge room for development. Return benefits to consumers as much as possible, drive company development and enterprise take-off, guide the stable and rapid development of the national economy, and promote gross domestic product.
Question 5: What does shopping mall deductions mean? Shopping mall deductions are a way for brand operators to cooperate with shopping malls. It is equivalent to renting a stall in a shopping mall and paying a certain amount of rent to the shopping mall every month. The level of deduction points in the mall depends on the location of the brand operator's store, the brand's popularity, the degree of relationship with the mall, etc. For example, if you are doing a large-scale promotion event, the sales performance is high, the turnover generated is large, and the greater the amount of discounts in the mall, you can negotiate with the mall to reduce the deduction points of the mall. Deduction points: This is the mall’s business commission. This deduction point is divided into two parts: one is the basic deduction point, which is listed in the contract when the contract is signed. For example, the deduction point is 25%, the management fee is 2%, and the health fee is 1%, totaling 28%. Then under normal sales conditions, you will give the mall 28 yuan for every 100 yuan you sell. The calculation formula is as follows: 100*(25%+2%+1%)=28. The other piece is deduction points for temporary large-scale events. For example, during major holidays, shopping malls will hold activities such as discounts, gifts, and gifts. The deductions for such activities are usually negotiated on an ad hoc basis. Or the factory can apply to the mall for deduction points under special circumstances. For example, there is a group purchase of work clothes that should have been sold at regular prices. However, in order to benefit group purchase customers, the price will be lower than the normal discount price. In this case, you can apply to the mall to reduce the deduction points. That is: mall discounts are mall franchise deductions. The mall's normal deduction is the deduction under normal sales conditions in the mall. Hope it helps.
Question 6: What does Kasino mean in a shopping mall in Singapore? Casino
Question 7: What does LG mean in a shopping mall? The LG floor is connected to a street. If the negative floor is not included, it is the first. There is an underground parking lot downstairs on the LG floor. . Have you ever been to a building on a commercial street? The floor you enter is the LG floor. . LG is just a logo, it has no special meaning. I think it is for differentiation. It seems obvious, so that you don’t press the button by mistake... It’s probably like this
LG floor＝Lower Ground Floor
Question 8: What do L1 and B1 in the shopping mall mean? 15 points L1 is the first floor~
B1 is the negative first floor~
Question 9: What does online shopping mall mean? An online mall is similar to a store in the real world. The difference is that it uses various means of e-commerce to achieve a virtual store from buying to selling, thereby reducing intermediate links, eliminating transportation costs and price differences between agents, and creating a better environment for ordinary consumption and Increasing market circulation will bring huge room for development. Return benefits to consumers as much as possible, drive company development and enterprise take-off, guide the stable and rapid development of the national economy, and promote gross domestic product.
Question 10: What does shopping mall discount mean? Shopping mall discounts are profit concessions in the purchase and sale of goods. They occur between the parties involved in the purchase and sale. They are price concessions given by the seller to the buyer.
Calculation method
1. Original price × (discount ÷ 10)
For example: the original price is 70 yuan, with a 30% discount, it is: 70 × (3 ÷ 10)=21.
Discount
For example: 20% off, that is: original price × 80%.
2. Original price × discount/10
For example: the original price is 40 yuan, and a 50% discount is: 40×5/10 =20.
3. Original price × 0. Discount
For example: the original price is 100 yuan, and a discount of 10% is: 100×0.1=10.