“恒源祥”虚拟经营的幸福生活
1927年沈涞舟先生在上海创办了“恒源祥人造丝毛线号”，专营各类毛线。和大多数老字号企业一样在建国后被“改造”而走上衰亡，到1987年恒源祥只是上海南京路上一家小绒线商店。刘瑞旗到任后恒源祥开始发生改变，2001年恒源祥完成改制，到2005年恒源祥品牌产品的市场销售额达40多亿元。恒源祥在短短的十多年中从一家小商店成长为大型企业集团，确立了在中国和国际毛纺行业的地位。但是作为全世界最大的毛线企业，恒源祥没有一家工厂，也不拥有一间店铺，这家公司仅160人。没有工厂不用考虑原材料涨价，不用操心工人的劳动合同问题，没有店铺不用为房租的苦恼，也不要库存的发愁，恒源祥如此“洒脱”，却坐享最高的利润，恒源祥的幸福生活委实让人羡慕。恒源祥的模式叫虚拟经营，这种模式正受到广泛关注，这里简略进行介绍。
虚拟经营，虚化了生产和销售
恒源祥董事长刘瑞旗说“可口可乐的老总从来不管生产，而是做品牌。”恒源祥的成功很大程度上取决于刘瑞旗经营思路的改变，他把我国企业家传统的产业实体经营方式，转变为纯粹的品牌经营模式。恒源祥给企业作的定位是既非“产”也非“销”，而是“拥有消费品品牌的战略管理咨询顾问公司”。
恒源祥不产也不销，把制造和销售环节完全交给合作伙伴。他们将生产委托给了生产工厂，和这些工厂之间不是简单而松散的OEM代工性质，而是加盟关系。恒源祥通过加盟方式现形成了一个拥有针织、服饰和家纺三大工业园区，100余家加盟工厂，以及遍及全国的近万家经销网点的强大联盟体。恒源祥与加盟企业之间没有任何投资关系，产品也不由恒源祥负责包销，加盟工厂每生产一件标有恒源祥标识的产品，恒源祥就要收取一定的使用费。
虚拟经营，不虚的是品牌
虚拟经营不能“虚”的是品牌，恒源祥极为重视品牌，刘瑞旗在1991年就注册了被人们遗忘的“恒源祥”商标，1999年恒源祥被认定为中国驰名商标。据世界品牌实验室发布的2007年《中国500最有价值品牌》排行榜，恒源祥的品牌价值94.58亿元，恒源祥这个品牌几乎构成恒源祥公司全部的资产。恒源祥重视品牌的宣传与推广，对此投入了巨额的广告费用，恒源祥一个童声的“羊羊羊”的广告可谓是家喻户晓。恒源祥还注重品牌的衍生，恒源祥品牌已经从单一的毛线销售衍生到其他领域，使恒源祥产品多元化，做大产业奠定了基础。而经营品牌也绝非仅仅就是打广告，恒源祥非常注重整体的品牌策划，公司坚持实施以品质为基础的品牌战略，为整个“联盟体”提供品牌运作的战略、资金和其他必需资源，调动有形资产整合社会资源，组成特许生产和特许经营产销战略联盟，通过向加盟厂商注入恒源祥的品牌、理念、文化、技术和管理，为产品注入品牌价值。
用知识产权规则整合
用知识产权来整合各方面力量，做大做强企业，是恒源祥成功的秘诀。对于联盟体上百家的生产工厂以及近万家销售单位的具体生产和销售恒源祥从不过多干预，当然也不能完全放任这些企业，因为任何企业的短视行为很可能对品牌造成无可挽回的伤害。恒源祥通过国际通行的知识产权规则的来维系庞大的联盟体，建立一个共同遵守的知识产权使用和维护的规则，使各生产厂家的产品质量管理、工艺控制等都得到严格的监管。
规则大家都会制定，但是恒源祥使规则落到了实处，并真正发挥作用，一个简单的规则以四两拨千斤之力从品牌维护、市场推广、营销策划、质量控制、员工培训、信息和物流等各方面向加盟厂商提供强大支持和强势制约。在知识产权规则的维系下使下游的联盟企业对恒源祥品牌产生了高度的凝聚力，对于恒源祥公司和品牌具有高度的向心力，使得联盟体众多的企业为整体实现恒源祥价值的最大化而各展所长。恒源祥进一步的目标就是把联盟体内4万多个员工都注入品牌意识，使得产业链的每一个环节都为品牌增值。
用创新提升品牌价值
我国很多企业都走入这样的误区，依靠巨量的广告投入来提升知名度，事实上只有知名度的品牌并不具有太大的价值，一旦停止广告的投入，其销售立刻下滑，品牌只有被赋予一定内核才具有生命力，才能带来品牌的溢价。恒源祥也有大量的广告，但其对品牌的运作还注重提升品牌内核。恒源祥十分注重开发新产品，员工大部分是在做科研工作，做高端的技术研发。在实施全新的品牌战略、全新的运作机制的同时，恒源祥积极应用高新技术改造和提升传统产业，与国际国内科研机构和高等院校联手合作，大力加强企业技术中心建设。恒源祥坚持以市场和消费者需求为导向，大力开展技术创新，成功开发了一系列具有国际国内先进水平的新技术和新产品，公司开发的生物拜柔羊毛衫获得发明专利；抗菌防蛀防霉高级长立绒印花毛毯、纱线回转速度仪分别被国家经贸委评为国家级新产品。公司技术中心还先后开展了一批在国际国内居领先水平的科研项目，通过这些科研项目的实施，掌握纺织行业的一批核心技术和技术制高点，显著增强恒源祥品牌的核心竞争力和市场占有率。
结语
恒源祥董事长刘瑞旗说：“如果不是抓住了知识产权的经营，恒源祥走不到今天。”正是对知识产权的经营让恒源祥过上幸福的生活。
作者：王律师，中国知识产权研究会高级会员
电话：010-51662214，电邮：51662214@sohu.com, 网站：www.51662214.com
国家税务总局关于增值税专用发票使用问题的通知(附英文)
国家税务总局
国家税务总局关于增值税专用发票使用问题的通知(附英文)
国税发[1994]57号
各省、自治区、直辖市税务局，各计划单列市税务局：
现根据《增值税专用发票使用规定》试行以来的实际情况，就有关问题通知如下：
一、据了解，目前仍有部分地区税务机关尚未将新的纳税人登记号发给纳税人，这些地区的增值税纳税人在开具或索取专用发票时仍需使用旧的纳税人登记号。鉴于这一实际情况，在今年4月1日以前，这些地区的增值税纳税人在开具或索取专用发票时仍可使用旧的纳税人登记号，此
种专用发票可以作为扣税凭证。有关地区的税务机关应至迟在今年4月1日以前将新的纳税人登记号发给纳税人。今年4月1日以后，凡开具专用发票均须在“销货单位”和“购货单位”的“纳税人登记号”栏填写新的纳税人登记号；否则，该项专用发票不得作为扣税人凭证。
二、根据实际情况，专用发票的“开户银行及帐号”栏和购销双方的电话号码可以不填写。
三、鉴于供电部门和自来水公司已具备使用电子计算机开具专用发票的条件，其销售电力或自来水可以使用税务机关监制的机外专用发票和电子计算机开具专用发票，但销售给消费者的仍须开具普通发票。
尚未取得机外专用发票的供电部门或自来水公司，暂时可以普通发票代替专用发票。一般纳税人购进电力或自来水所取得的普通发票，可以作为计算进项税额的凭证。该项进项税额的计算公式如下：
购进电力或自 购进金额
来水进项税额＝－－－－－－－－－－－－－－－－
（1＋电力或自来水的税率）
电力或自
×
来水税率
各地税务机关应在今年5月1日以前将机外专用发票供应给电力部门和自来水公司。从今年5月1日起，供电部门销售电力、自来水公司销售自来水，除销售给消费者的以外，均须开具专用发票。
四、为了减少开具专用发票的工作量，降低专用发票的使用成本，销售货物品种较多的，可以汇总开具专用发票。如果所售货物适用的税率不一致，应按不同税率分别汇总填开专用发票。汇总填开专用发票，可以不填写“商品或劳务名称”、“计量单位”、“数量”和“单价”栏。
汇总填开专用发票，必须附有销售方开具并加盖财务专用章或发票专用章的销货清单。销货清单应填写购销双方的单位名称、商品或劳务名称、计量单位、数量、单价、销售额，销货清单的汇总销售额应与专用发票“金额”栏的数字一致。购货方应索取销货清单一式两份，分别附在发
票联和抵扣联之后。
销货清单的样式，暂由省、自治区、直辖市、计划单列市税务局制定。
五、销售货物或应税劳务收取价外费用（指增值税额以外的价外收费）者，如果价格与价外费用需要分别填写，可以在专用发票的“单价”栏填写价、费合计数，另附价外费用项目表交与购货方。但如果价外费用属于按规定不征收增值税的代收代缴的消费税，则该项合计数中不应包括
此项价外费用。
价外费用项目表应填写购销双方的单位名称、收取价外费用的商品或劳务的名称、计量单位、数量、价外费用的项目名称、单位收费标准及价外费用金额（单位费用标准乘以数量），并加盖销售方的财务专用章或发票专用章。购货方应索取价外费用项目表一式两份，分别附在发票联和
抵扣联之后。
价外费用项目表的样式，暂由省、自治区、直辖市、计划单列市税务局制定。
六、为了有利于专用发票的管理，零售单位销售货物给一般纳税人可以开具专用发票，销售货物给其他单位和个人均不得开具专用发票。一般纳税人到零售单位购买货物，必须出示盖有一般纳税人认定专章的税务登记证副本，否则不得为其开具专用发票。
CIRCULAR ON THE QUESTION CONCERNING THE USE OF SPECIAL VOUCHERS OFVALUE-ADDED TAX
(The State Administration of Taxation: 14 February 1994 Coded GuoShui Ming Dian [1994] No. 035)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, and to the tax bureaus of various cities with independent
planning:
In light of the actual conditions emerged since the trial
implementation of the Regulations Concerning the Use of Special Vouchers
of Value-Added Tax, the circular on related issues is hereby given as
follows:
I. It is reported that at present tax authorities in some regions
have not as yet issued the new tax payers registration numbers to the tax
payers, the value-added tax payers in these regions still have to use the
old tax payer registration numbers when issuing or asking for special
vouchers. In view of this actual condition, before April 1 of this year,
the value-added tax payers still can use the old tax payer registration
number while issuing or asking for special vouchers, such special vouchers
can be used as tax-deduction certificates. Tax authorities in related
regions should issue the new tax payer registration number to the tax
payers not later that April 1 of this year. After April 1 of this year,
when special vouchers are issued, the new tax payer registration number
shall be written in the "Tax payer Registration Number" column of the
"goods selling unit" and the "goods purchasing unit", otherwise, the
special voucher shall not be used as tax-deduction certificate.
II. In light of the actual conditions, the telephone numbers of both
the purchaser and the seller may not be written in the "Bank of Deposit
and Account Number" column of the special voucher.
III. In view of the fact that power supply departments and tap water
companies have possessed the condition of using electronic computers to
draw up special vouchers, the special vouchers manufactured under the
supervision of tax authorities and the special vouchers drawn up with
electronic computer may be used for the electricity or tap water they
sell, but ordinary vouchers shall be drawn up when electricity and tap
water are sold to consumers.
Power supply departments or tap water companies which have not as yet
obtained external special vouchers may temporarily use ordinary vouchers
in place of special vouchers. The ordinary vouchers gained from the
purchase of electricity or tap water by ordinary tax payers may be used as
certificates for calculating the volume of tax on purchase. The formula
for calculating the purchase tax volume is as follows:
The sum of
money for
The volume purchase Tax rate
of tax on purchase of = ---------------------- X of power or
electricity or tap water (1 +the tax rate tap water
of power or tap
water)
The tax authorities in various localities should provide external
special vouchers to power supply departments and tap water companies
before May 1 of this year. Beginning from May 1 of this year, power supply
departments and tap water companies, except for selling power and tap
water to consumers, shall issue special vouchers.
IV. In order to reduce the work amount of issuing special vouchers
and lower the use cost of special vouchers, itemized special vouchers may
be drawn up for many kinds of goods sold. If the applicable tax rates for
the goods sold are not the same, special vouchers shall be itemized
respectively according to different tax rates. When itemized special
vouchers are used, the volumes "Name of Commodities and Labor Services",
"Unit of Measurement" and "Unit Price" may not be filled.
The itemized special vouchers must be attached with the detailed list
of goods sold affixed with the special financial seal or the special
voucher seal. which is issued by the seller. On the detailed list of goods
sold should be written the names of the units of both the purchaser and
the seller, the name of commodities or labor services, the unit of
measurement, quantity, unit price, sales volume; the consolidated sales
volume of the detailed list of goods sold should be same as the figures
given in the "Sum of Money" column of the special voucher. The purchaser
should ask for a detailed list of goods sold in duplicate, being
respectively attached at the back of the voucher form and the deduction
form.
The pattern of the detailed list of goods sold shall be mapped out by
the tax bureaus of various provinces, autonomous regions, municipalities
and cities with independent planning for the time being.
V. For the expenses not included in the calculated price (referring
to the charges not included in the calculated price outside the
value-added tax amount) collected from the goods old or taxable labor
services, if the price and the expenses not included the calculated price
and expenses may be filled in the "Unit price" column of the special
vouchers, attached with an itemized table of the expense not included in
the calculated price which should be given to the goods purchaser. But if
the expense not included in the calculated price belongs to withholding
consumption tax and no value-added tax is levied, then the combined total
should not be included in the expense not included in the calculated
price. This expense not included in the calculated price requires the
drawing up of separate ordinary vouchers.
In the itemized table of the expense not included in the calculated
prices should be written the name of the units of both the purchaser and
the seller, the name of the commodities or labor services on which
expenses not included in the calculated price are charged, the unit of
measurement, quantity, the name of the items of expenses not included in
the calculated prices, the unit expense standards as well as the amount of
expense not included in the calculated prices (the unit expense standard
is multiplied by quantity), In the itemized table should be affixed the
special financial seal or the special voucher seal of the seller. The
goods purchaser should ask for the itemized table of expenses not included
in the calculated prices in duplicate, which should be attached
respectively to the back of the voucher form and the deduction form.
The pattern of the itemized table of the expense not included in the
calculated price shall be temporarily mapped out by the tax bureaus of
various provinces, autonomous regions, municipalities and various cities
with independent planning.
VI. In order to facilitate the management of special vouchers, the
retail sales units which sell goods to ordinary tax payers may issue
special vouchers, but should not issue special vouchers when they sell
goods to other units and individuals. Ordinary tax payers who purchase
goods at retail sales units shall present a copy of the tax registration
certificate affixed with a special seal identified by the ordinary tax
payer, otherwise a special voucher shall not be issued to him.
1994年2月14日
