Jurna international yang mebahas tentang transfer pricing
Catering management
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SAP SD Pricing FundamentalsFull description
1.1CIN Pricing CIN delivers one tax procedure that can be used universally for India. 4 SD pricing procedures and 1 MM procedure are also provided. Tax procedure proced ure - TAXINJ Step 100 110 120 200 205 207 210 212 214 215 217 220 230 250 260 510 512 513 514 515 520 530 540
ActKy ActK y Descript Description ion Base Amount Calculated Call Sub total IN: A/P BED setoff IN: A/P AED setoff IN: A/P BED setoff NVV IN: A/P BED setoff NVV IN A/P AED inventory NVV IN: A/P BED setoff BASE+all duties NVV IN Sales tax setoff NVV IN C Sales tax inv. NVV IN L Sales tax inv. ESA IN: Service tax cred ESE IN: Service tax debi IN: A/R BED IN: A/R AED IN: A/R SED IN: A/R Cess sub total MWS IN: A/R CST MW3 IN: AR LST MWS IN: A/R CST Surcharg
550
JIN5
530
530
MW3 IN: AR LST Surcharg
JMO1 JAO1 JSO1 JMO2 JAO2 JSO2
To
Man. Reqt Sub SubT To Stat AltC AltCT Ty AltCBV AltCBV 362 X 352 X 354 364 368 362 365 369 214 X 370 363 363 371 363
X X X X X
363 366 360 367
The standard procedure with all excise conditions and Sales conditions is pre delivered. All tax calculations happen within TAXINJ. TAXINJ. From the pricing procedure procedu re the net price gets transferred to the BASB condition of tax procedure. A/R Excise duty conditions are statistical in TAXINJ. These get copied to the SD pricing procedure and get posted from there. From release 46C it is mandatory that all tax conditions of the tax procedure be available in SD pricing also. The posting for the A/P excise duty as well as Sales taxes in both input and output happens from the FI tax procedure. Consequently during incoming cycle, all restrictions for a tax a pply to Excise duty also. The determination of sales tax rate is using tax codes only. So you need to have as many tax codes as the number of taxes. Even when the rate for a tax code changes you should not delete the tax codes since this can create problems for the old documents. So rate changes have to be addressed by maintaining separate tax codes.
SD pricing CIN come s pre delivered with 4 pricing procedures for Indian customers. You need to define the same condition types in the FI taxes as well as SD pricing. But at the same time we need new set of condition types which have been configured as discount surcharge conditions. Thre pre delivered condition types are as follows JAED A/R Add. Excise duty Taxes Percentage JCED A/R Cess Discount or surcharge Percentage JCES A/R Cess Taxes Percentage JEX2 A/R Basic Excise Discount or surcharge Percentage JEXA A/R AED Discount or surcharge Percentage JEXS A/R sED Discount or surcharge Percentage JFCG Free - 100% discount Discount or surcharge Percentage JFRE Frieght India Discount or surcharge Gross weight JHAC Handling charges Discount or surcharge Quantity JIN1 Central sales tax Taxes Percentage JIN2 Local sales tax Taxes Percentage JIN4 CST surcharge Taxes Percentage JIN5 LST surcharge Taxes Percentage JINS Insurance (India) Discount or surcharge Percentage JMAN Manual Excise Taxes Percentage JMOD A/R Basic Excise Taxes Percentage JOC1 Octroi accural Discount or surcharge Percentage JOC2 Octroi Discount or surcharge Percentage JSED A/R Special Exc.duty Taxes Percentage JTRD Trade discount Discount or surcharge Percentage JTX1 Tax class 2 Taxes Percentage JTX2 Tax class 3 Taxes Percentage JTX3 Tax class 4 Taxes Percentage CIN also give 2 standard access sequences. JIND is used for accessing condition UTXJ. This condition is used for determining the tax code. JDUM is the access sequence that is used for excise condition types.
JFACT JFACT is a template template of pricing procedure procedure for Sales from Factory. Factory. JMAN is a manual condition for Excise. When manual override is required for the calculated excise value it could be given for the condition JMAN. The condition value formula 355 checks and copies this on to the Basic Excise duty value. UTXJ is the condition in JFACT which triggers the calculated call of tax procedure TAXINJ. Condition records need to be maintained for UTXJ with the appropriate tax code. Access sequence JIND has been assigned to the condition UTXJ. Base value for calculation of excise derived from the condition base value formula 351. This ensures that if an assessable value is maintained for the material through Excise rate maintenance (J1ID) then that will be used as basis for
excise calculation. In the absence of an assessable value the selling price will be used for excise calculation. JMOD is a FI Tax condition which gets the Basic Excise duty from calculation formula 352. JEX2 is a copy of JMOD and is a Sales pricing condition. The value of JEX2 gets posted for Excise account key. This ensures that the cost accounting of excise value paid is done correctly. In cases where commercial invoice is created after utilization the condition value formula 353 ensures that the actual CENVAT utilized is accounted as excise. Similarly JAED is a FI Tax condition which gets the Additional Excise duty from calculation formula 352. JEXA is a copy of JAED and is a Sales pricing condition. The accounting is done for the value of JEXA. JSED is a FI Tax condition which gets the Special Excise duty from calculation formula 352. JEXS is a copy of JSED and is a Sales pricing condition. The accounting is done for the value of JEXS. JCES is a FI Tax condition which gets the CESS from calculation formula 352. JCED is a copy of JCES and is a Sales pricing condition. The accounting is done for the value of JCED. Sales Tax Tax - Identification of o f Central or Local Sales tax. Both CST and LST rates can be maintained in one tax code in the same jurisdiction. (Refer Tax code V8 ). The rates are maintained at the tax code level. But then the formula 352 eliminates one of them based on the region of ship-to party and region of delivering plant. You can also have separate tax codes for LST and CST. CST. Step 100 200 300 350 375
CTyp PR00 JMAN UTXJ JMOD
From To Man. SubTo SubTo Stat AltCTy AltCTy AltCBV ActKy Print Mdt 1 ERL X X 100 190 X X 100 190 X 352 351 200 X D X 355 100 190 X
Description Price Manual Excise Tax Jurisdict.Code A/R Basic Excise Base Prices A/R Basic Excise A/R Add. Excise duty Base prices + BED A/R AED A/R Special Exc.duty Base Price + BED + AED A/R sED A/R Cess Base Price +BED+AED+SED A/R Cess Base Price+ BED+AED+SED+Cess Trade discount Central sales tax Local sales tax CST surcharge Base ase Price+ ice+Ex Exci cis se+S e+ST+Dis +Disc count ount Octroi Base Price+Excise+Discount Free - 100% discount
There is no Excise condition in the Exports pricing. But excise can be calculated at MODVA MODVAT utilization. utiliza tion. Step 100 500 600 700
CTyp From To To Man. Reqt SubTo Stat AltCTy AltCBV AltCBV ActKy PR00 1 ERL UTXJ 100 200 010 352 JFRE ERF JINS ERF
Print Print Mdt Description X X Price Tax Jurisdict.Code X Frieght India X Insurance (India)
Depot Pricing Procedure - JDEPOT Depot pricing procedure is exactly similar to the Factory pricing procedure with the exception that the condition value formula attached to the excise condition is 356. This ensures that the excise value from the referred excise invoices for the delivery is picked up and used by the commercial invoice. Step 100 200 300 350 375 400 450 475 500 520 525 540 550 575 600 625 700 720 740 760 775 780 790 800
From To Man. SubTo SubTo Stat 1 100 190 X X 100 190 200 X D X 100 190 X 350 2 100 190 X G X 375 400 X 450 5 100 190 X F X 475 500 X 520 4 100 190 X H X 525 540 X 55 5 50 6 575 600 X 625 625 X X 625 X X 625 X X 625 770 X 775 X 625 700 X 780 790 X X
AltCTy AltCTy ActKy Print Mdt ERL X X X 352 355 356 366
EXD
X
356 360
EXD
X
356 367
EXD
X
EXD
X
ERS
X X X X
ERF
X X
Description Price Manual Excise Tax Jurisdict.Code A/R Basic Excise Base Prices A/R Basic Excise A/R Add. Excise duty Base prices + BED A/R AED A/R Special Exc.duty Base Price + BED + AED A/R sED A/R Cess Base Price +BED+AED+SED A/R Cess Base Price+ BED+AED+SED+Cess Trade discount Central sales tax Local sales tax CST surcharge Base Price+Excise+ST+Discount Octroi Base Price+Excise+Discount Free - 100% discount
Stock Transfer Pricing Procedure - JSTKTR Stock transfer pricing has only excise conditions as it is used only for the calculation of excise value.
Step CTyp From To Man. SubTo SubTo Stat AltCTy AltCTy AltCBV ActKy Print Mdt Description
Price Manual Excise Tax Jurisdict.Code A/R Basic Excise Base Prices A/R Basic Excise A/R Add. Excise duty Base prices + BED A/ A /R AED A/R Special Exc.duty Base Price + BED + AED A/ A/R sED A/R Cess Base Price +BED+AED+SED A/R Cess Base Price+ BED+AED+SED+Cess Octroi accural
From To Man. Reqt SubT SubTo Stat Accrls Print Description Description 1 X Gross Price 005 1 X Gross Price 001 002 9 Gross value 001 X X Discount % on Gross X X Discount/Quantity X X Absolute discount X X Header Disc.(Value) X Contrct HeaderDisc % X X Discount % on Net X Net incl. disc. 5 X Manual Excise Value 016 X Net incl. disc.- 2 019 X Non-Deductible Tax 019 021 3 Net incl. tax 022 FR3 X Basic customs duty 022 024 ` FR3 X CVD Percentage 022 025 FR3 X Special customs duty FR1 X Freight (Value) 019 017 X Cash Discount 2 Actual Value 019 008 C X Statistical Value
All the customs duty conditions have been configured as delivery cost conditions with separate accounting keys.
