Core features of commercial concrete enterprises: centralized industrial production at designated locations, on-demand production based on orders, no inventory backlog of finished products, integrated production and distribution, single raw materials (cement/sand/fly ash/additives), tanker transportation and distribution, general taxpayers can choose simple tax calculation of 3%, and production and sales data are highly matched with energy consumption.
Different from pure manufacturing and pure construction industries, commercial mixed use enterprises belong to a composite format of building materials production+transportation and distribution, with no product backlog, no finished product inventory, and strong correlation between output and electricity consumption/raw material consumption.
They are a key industry monitored by tax big data.
This article systematically reviews the entire process of business, internal control, financial accounting, project customer accounting, tax and fee system, voucher attachments, and financial and tax risk avoidance plans for commercial mixing enterprises, adapting to various financial and tax service scenarios for commercial mixing plants.
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