本文關鍵詞：天工汽車有限公司進口付匯流程研究　出處：《吉林大學》2017年碩士論文　論文類型：學位論文

  更多相關文章： 進口付匯 風險管理 合同管理

【摘要】：天工汽車有限公司(以下簡稱天工汽車)是中外合資經(jīng)營的大型乘用車企業(yè)。經(jīng)過二十多年的發(fā)展,天工汽車的產(chǎn)品覆蓋了主流的細分市場,是汽車市場上規(guī)模較大的公司之一。本文研究目的是希望通過對天工汽車進口付匯流程的研究,從進口付匯流程的整體角度,尋求解決天工汽車進口付匯過程中目前存在的付款周期長的問題,并防范錯誤付款、稅收風險和合規(guī)風險。希望優(yōu)化天工汽車進口付匯業(yè)務的同時,也能給公司其他業(yè)務以啟發(fā),并給其他公司類似業(yè)務提供借鑒。天工汽車和其他公司相比的競爭優(yōu)勢為汽車技術平臺和先進制造能力,建立在對外方股東技術、全球供應鏈等資源的有效整合的基礎上。天工汽車的進口付匯業(yè)務作為支持性活動,是企業(yè)資金流動的重要節(jié)點,同采購、生產(chǎn)、研發(fā)及預算管理等公司內(nèi)部部門,銀行、供應商、股東、稅收監(jiān)管部門、外匯管理部門及中介機構等外部機構有廣泛而緊密的聯(lián)系。天工汽車進口付匯業(yè)務規(guī)模大,涉及業(yè)務環(huán)節(jié)多,影響范圍廣,研究天工汽車的進口付匯流程,從及時性、準確性和合規(guī)的視角進行分析并尋求流程改進,對于保障和提升公司的競爭優(yōu)勢、控制公司經(jīng)營風險有重要意義。天工汽車進口付匯業(yè)務類型比較全面,業(yè)務量比較大,進口付匯流程較為完善。但天工汽車在進口付匯業(yè)務中也面臨一定問題,主要體現(xiàn)在:進口付匯困難和付匯周期長,進口付匯面臨稅務風險以及進口付匯存在合規(guī)風險。這些問題得不到改進,將對天工汽車同外方股東和其他供應商的關系產(chǎn)生不利影響,影響公司的運營效率,削弱作為合資公司的競爭優(yōu)勢。產(chǎn)生這些問題的原因,首先,天工汽車進口付匯業(yè)務需要多個部門的多個崗位互相配合,但這些部門各崗位之間的分工不明確;其次,對外采購合同的付款條款、服務期限、服務地點、稅務條款也對后續(xù)的付款有著直接影響,天工在涉外采購合同的稅務、法律審核和跟蹤管理方面有很多優(yōu)化空間;再次,天工汽車內(nèi)外部之間,內(nèi)部之間的信息溝通機制和渠道比較單一,導致信息傳遞存在障礙,影響進口付匯業(yè)務的效率;最后,天工汽車現(xiàn)有的制度程序體系更新不及時,部分條文可執(zhí)行不強。改進和優(yōu)化天工汽車的進口付匯業(yè)務,首先要建立健全進口付匯組織機構,既要依托于正式組織體系,也要組建跨部門團隊提高效率,降低溝通成本;其次,完善涉外采購合同的管理程序,在合同的整個生命周期進行全過程、動態(tài)化的跟蹤管理,重點對合同標準文本、合同結算及合同歸檔等環(huán)節(jié)進行優(yōu)化。再次,天工汽車應當加強內(nèi)外部溝通機制建設,建立起公司內(nèi)外部之間、部門之間、部門內(nèi)部、上下級之間和同級之間的溝通渠道。最后,天工汽車要長期、有效的防范進口付匯流程中的問題和風險,需要不斷完善進口付匯的制度體系,并嚴格制度體系的執(zhí)行,對于執(zhí)行工作建立監(jiān)督考核制度。
[Abstract]:Tian Gong Automobile Co., Ltd. (hereinafter referred to as the sky industry and automobile) is a large passenger car enterprise in China and foreign countries. After more than 20 years of development, the product of Tian Gong automobile covers the mainstream market, and it is one of the larger companies in the automobile market. The purpose of this paper is to hope that through the study of Tiangong automobile import payment process, from the perspective of the whole import process, seeking to solve the present day payment period of automobile import process is long, and prevent the wrong payment, tax risk and compliance risk. At the same time, we hope to optimize the import and payment business of the import and export of the automobile. It can also give inspiration to other companies and provide reference for other companies. Compared with other companies, the competitive advantage of Tiangong automobile is based on the effective integration of foreign technology and global supply chain. Tiangong automobile business of import payment as the support activities, is an important node of the enterprise capital flow, with the procurement, production, R & D and budget management and other internal departments, have extensive and close contact the bank, suppliers, shareholders, regulators, tax administration of foreign exchange intermediaries and other external agencies. Tiangong automobile import business scale, involving business links, affecting a wide range of Tiangong auto process payment of imports, from the analysis of timeliness, accuracy and compliance perspective and seek process improvement, has important significance to protect and enhance the company's competitive advantage and business risk control. The type of the import and payment of foreign exchange is relatively comprehensive, the volume of business is relatively large, and the flow of import payment is more perfect. But Tiangong automobile also faces some problems in the import and export business. It is mainly reflected in the following aspects: the difficulty of foreign exchange payment and the long period of foreign exchange payment, the tax risk of import payment, and the compliance risk of foreign exchange payment. These problems can not be improved, which will adversely affect the relationship between Tiangong automobile and foreign shareholders and other suppliers, which will affect the company's operational efficiency and weaken its competitive advantage as a joint venture. The reasons for these problems, first of all, Tiangong automobile import business needs multiple jobs multiple departments cooperate with each other, but between these departments and positions of division of labor is not clear; secondly, the terms of payment, foreign procurement contract period of service, service locations, tax provisions also have a direct impact on the subsequent payment, there are a lot of space in foreign-related taxation, optimizing procurement contract day legal review and tracking management; thirdly, between day and outside the car, the information communication mechanism and internal comparison between single channel, resulting in the transmission of information in disorder, affecting the efficiency of import business; finally, the system program system Tiangong auto update existing in time, some of the provisions of the executable is not strong. Improvement and optimization of Tiangong automobile business of import payment, we must first establish a sound import organization, not only to rely on the formal organization system, to set up inter departmental team to improve the efficiency, reduce the communication cost; secondly, improve foreign-related contract management procedures, in combination with the whole life cycle of the whole dynamic tracking management the process, focus on contract text, standard contract settlement and contract filing and other aspects of optimization. Once again, Tiangong automobile should strengthen the construction of internal and external communication mechanisms, and establish communication channels between companies, between departments, between departments, between departments, between upper and lower levels. Finally, Tiangong automobile should have a long-term and effective precaution against the problems and risks in the process of import payment. We need to continuously improve the system of import payment and strictly enforce the system, and establish a supervision and assessment system for implementation.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.471;F752.61;F406.7

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