天工汽车有限公司进口付汇流程研究

发布时间：2017-12-27 05:19

本文关键词：天工汽车有限公司进口付汇流程研究　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：天工汽车有限公司(以下简称天工汽车)是中外合资经营的大型乘用车企业。经过二十多年的发展,天工汽车的产品覆盖了主流的细分市场,是汽车市场上规模较大的公司之一。本文研究目的是希望通过对天工汽车进口付汇流程的研究,从进口付汇流程的整体角度,寻求解决天工汽车进口付汇过程中目前存在的付款周期长的问题,并防范错误付款、税收风险和合规风险。希望优化天工汽车进口付汇业务的同时,也能给公司其他业务以启发,并给其他公司类似业务提供借鉴。天工汽车和其他公司相比的竞争优势为汽车技术平台和先进制造能力,建立在对外方股东技术、全球供应链等资源的有效整合的基础上。天工汽车的进口付汇业务作为支持性活动,是企业资金流动的重要节点,同采购、生产、研发及预算管理等公司内部部门,银行、供应商、股东、税收监管部门、外汇管理部门及中介机构等外部机构有广泛而紧密的联系。天工汽车进口付汇业务规模大,涉及业务环节多,影响范围广,研究天工汽车的进口付汇流程,从及时性、准确性和合规的视角进行分析并寻求流程改进,对于保障和提升公司的竞争优势、控制公司经营风险有重要意义。天工汽车进口付汇业务类型比较全面,业务量比较大,进口付汇流程较为完善。但天工汽车在进口付汇业务中也面临一定问题,主要体现在:进口付汇困难和付汇周期长,进口付汇面临税务风险以及进口付汇存在合规风险。这些问题得不到改进,将对天工汽车同外方股东和其他供应商的关系产生不利影响,影响公司的运营效率,削弱作为合资公司的竞争优势。产生这些问题的原因,首先,天工汽车进口付汇业务需要多个部门的多个岗位互相配合,但这些部门各岗位之间的分工不明确;其次,对外采购合同的付款条款、服务期限、服务地点、税务条款也对后续的付款有着直接影响,天工在涉外采购合同的税务、法律审核和跟踪管理方面有很多优化空间;再次,天工汽车内外部之间,内部之间的信息沟通机制和渠道比较单一,导致信息传递存在障碍,影响进口付汇业务的效率;最后,天工汽车现有的制度程序体系更新不及时,部分条文可执行不强。改进和优化天工汽车的进口付汇业务,首先要建立健全进口付汇组织机构,既要依托于正式组织体系,也要组建跨部门团队提高效率,降低沟通成本;其次,完善涉外采购合同的管理程序,在合同的整个生命周期进行全过程、动态化的跟踪管理,重点对合同标准文本、合同结算及合同归档等环节进行优化。再次,天工汽车应当加强内外部沟通机制建设,建立起公司内外部之间、部门之间、部门内部、上下级之间和同级之间的沟通渠道。最后,天工汽车要长期、有效的防范进口付汇流程中的问题和风险,需要不断完善进口付汇的制度体系,并严格制度体系的执行,对于执行工作建立监督考核制度。
[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.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F752.61;F406.7

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