Taxation process

Financial process: each financial officer should understand the process, and should understand the relevant financial software, a little bit of the current scale or management level of a little bit of enterprise information management, you should know how to use the software and how to set up, as long as the vouchers are produced correctly, and the rest of everything by the computer to complete: vouchers - summary - ledger - general ledger - a variety of statements. First of all, to understand the financial process is very important.

First, the general link:

1, according to the original vouchers or original vouchers to fill in the summary table vouchers.

2, according to the receipt and payment vouchers to register the cash journal and bank deposit journal.

3, according to the bookkeeping vouchers to register the detailed ledger.

4, according to the bookkeeping vouchers summary, the preparation of a summary of accounts

5, according to the summary of accounts to register the general ledger.

6, at the end of the period, according to the general ledger and ledger to prepare the balance sheet and income statement.

If the enterprise's size is small, the business is not much, you can not set up the detailed ledger, directly will be one by one business registration general ledger. The actual accounting practice requires accountants to register every business in the ledger. The amount in the general ledger is copied directly from the summary ledger. A business can prepare a summary of accounts every five, ten, fifteen days, or one month, depending on the volume of business. If the business is quite large. It can also be compiled on a day-to-day basis.

Second, the specific content:

1, the first thing to do each month is to register vouchers according to the original vouchers (vouchers must have financial (manager) have the right to sign the signature of the person you are doing), and then the end of the month or the regular preparation of the summary statement of accounts to register the general ledger (the reason for the end of the month to register is that it is necessary to try to balance the accounts through the summary statement of accounts to ensure that the record is not calculated), each business occurs, each of which is not a business, and then the summary statement of accounts to register the general ledger. (the reason why the end of the month is to try to balance through the summary statement of accounts to ensure that the records are recorded without error), every business occurs according to the vouchers to register the ledger.

2, the end of the month, but also pay attention to the extraction of depreciation, amortization of amortized expenses, etc., if a new business start-up costs in the first month of the full transfer to expenses. Depreciation of the entry is borrowing administrative expenses or manufacturing costs credit accumulated depreciation, the depreciation amount is based on the original value of fixed assets, net value and useful life of the calculation. At the end of the month, we also need to withdraw taxes and surcharges, which is actually a piece of local tax. It is the extraction of taxes and surcharges, there are urban construction tax, education surcharge, etc., there are tax decisions .

3, the end of the month after the preparation of the summary statement of accounts, the preparation of two entries. The first entry: the total amount of profit and loss accounts transferred to the current year's profit, borrowing income from main business (investment income, other business income, etc.) credit the current year's profit. The second entry: debit profit for the year and credit cost of doing business (taxes and surcharges on main business, other business costs, etc.). Transfer if the difference in the debit side of the loss does not need to pay income tax, if the credit side of the profit is required to pay income tax, the method of calculation, income tax = credit difference * income tax rate, and then do the bookkeeping vouchers, borrowing income tax credit tax payable - income tax payable, borrowing the current year's profit credit income tax (income tax, although related to the profit, but not a loss is not necessarily not to pay income tax, mainly to look at the adjusted taxable) Whether the adjusted taxable income is positive, if it is positive to calculate the income tax, but also pay attention to the income tax accounting method, the use of the tax payable method, the income tax account and the amount of tax payable account is equal, the use of the tax effect method, the existence of timing differences between the income tax account and the amount of tax payable account is not equal).

4, finally, according to the general ledger assets (money, fixed assets, accounts receivable, notes receivable, short-term investments, etc.) liabilities (notes payable, accounts payable, etc.) owner's equity (paid-in capital, capital surplus, undistributed profits, surplus reserves) account balance (is the amount of the general ledger account on the last day of the above registration) to prepare the balance sheet, according to the general ledger or the account summary of the profit and loss account (profit and loss account) (the amount of the last day). The balance sheet is prepared based on the balance of the general ledger or accounts, and the income statement is prepared based on the amount of the profit and loss accounts (e.g., administrative expenses, cost of doing business, investment income, and additions to doing business) of the general ledger or accounts (the amount of the current month's occurrence).

(Regarding the main business income and tax payable, it should be determined according to the amount of tax transcribed in the tax office in each month. (Because the tax-controlled machine will print a form will have specific figures)

5, the rest is binding vouchers, write the statement notes, analyze the situation table and so on

6, attention to the problem:

a, in addition to the preparation of vouchers and registration of journal entries, are carried out at the end of the month.

b, the end of the month to close the cash, bank accounts, must be consistent with the evidence, the accounts match. At the beginning of each month, according to the bank reconciliation statement to adjust the balance of the bank account, pay attention to analyze the outstanding amount. Pay attention to the time at the beginning of the month when filing taxes, do not be late to file taxes. In addition, invoices issued in the month are recorded in the accounts in the same month. Monthly analysis of the age and amount of transactions, including: receivables, payables, other receivables.

Third, the statement problem:

Business accounting statements include four statements, in addition to the balance sheet and income statement in addition to the profit distribution statement and cash flow statement. The profit distribution statement only needs to be prepared at the end of the year, because only at the end of the year the enterprise will be the distribution of profits earned. The cash flow statement is only prepared according to the requirements of the tax department, which vary from region to region and from province to province. The tax department will ask you to do so during the annual inspection in April. (Management, finance, operating, manufacturing and other expenses do not have a balance at the end of the month , the closing method using the table under the closing method, profit and loss accounts can be left at the end of the month; manufacturing costs, if there is a balance, is a product in the product of the costs to be allocated in the statement of liabilities is treated as inventory. (Bell added) you have to look at what you have in the income statement, as long as your accounts have you carry forward the profit, so that it is not easy to wrong , the income statement of the current year's profit to coincide with the asset table.

Details to add:

1, value-added tax, corporate income tax in the national tax (January 1, 2002 after the registration of enterprises only in the national tax; personal income tax and other taxes in the local tax report

2, the end of the month certification (input tax); the beginning of the month copy of the tax (output tax)

3, 100% of the salary as a basis for the 14% of the welfare costs, trade union funds 2%, employee education costs 2%. Funds 2%, 2.5% of employee education fees, (tax law: the establishment of trade unions, enterprises, institutions, social organizations, the monthly total wages of all employees 2% of the total amount of funds paid to the trade unions, with the trade union organization issued by the "special receipt for the allocation of funds for trade unions," in the pre-tax deduction. (Anyone who can not issue a "special receipt for the allocation of labor union funds," the withdrawal of its employees' labor union funds shall not be deducted before the enterprise income tax).

4, three insurance and one gold: housing fund, pension insurance, medical insurance, unemployment insurance

5, the distribution of enterprise transportation costs, loading and unloading costs, reasonable wear and tear, inspection fees are included in the operating expenses, industrial enterprises are included in the cost

6, the unit of no trade union organization, can not be accrued trade union funds, and even more do not have to be accrued and then adjusted. Income tax is only required to mention once a quarter, do not need to mention monthly.

7, cash is generally extracted from the "basic deposit account", the general provisions of the settlement account can not be withdrawn in cash, if there are special circumstances can be (Zhongshu added).

8, the scope of travel expenses: transportation, lodging, meal allowances, postage, baggage freight, miscellaneous expenses

9, the cashier's journal to save 25 years

A few very useful entries:

1, the long cash

Borrow: cash

Loan: property profits to be dealt with

Borrow: property profits to be dealt with

Borrow: property profits to be dealt with

Credit: Non-Operating Income (Note: the reason cannot be identified)

2. Cash Shortage

Borrow: Property Profit and Loss to be Disposed of

Credit: Cash

Borrow: Other Receivables - Cash Shortage Receivable (Individuals)

-- Insurance compensation receivable

Administrative expenses -- cash shortage (Note: the cause cannot be identified)

Credit: Profit and loss of property pending disposal

3. Withdrawal of welfare expenses

Borrow: Production cost

Operating Expenses

Administrative Expenses

Credit: Welfare Expenses Payable

4. Provision for Labor Union Expenses

Debit: Administrative Expenses - Labor Union Expenses

Credit: Other Payables - Labor Union Expenses

Debit: Administrative Expenses - Labor Union Expenses

Credit: Other Payables - Labor Union Expenses

5. Provision for employee education expenses

Borrow: administrative expenses - employee education expenses

Credit: other payables - employee education expenses

6、Payment of wages

Borrow: wages payable

Credit: cash

Taxes payable - personal income tax payable

Other payables

Other receivables (withholdings)

7、Extraction of urban construction tax

Borrow: Main Business Taxes and Surcharges/Other Business Expenses

Credit: Taxes Payable - City Construction Tax Payable

8.

9, stamp duty

Borrow: administrative expenses / amortized expenses

Credit: bank deposits / cash (five dollars stamp duty for each book)

Cashier's work

I. Handle the bank deposits and cash collection.

Second, responsible for checks, money orders, invoices, receipts management.

Third, do bank accounts and cash accounts, and is responsible for the custody of the financial seal.

iv. Responsible for reimbursement of travel expenses.

1, the staff travel sub-borrowing and non-borrowing, if you need to borrow must fill out a debit order, and then handed over to the general manager for approval and signature, to the financial audit, after confirming that there is no error, issued by the cashier.

2, after the return of employees on business trips, according to fill out the payment certificate, and in the single back of the receipt or invoice, first signed by the certifying officer, and then to the general manager's signature for the actual expenses, and then by the accountant audit, the cashier to give reimbursement.

V. Payment of employee wages.

A cash receipts and disbursements

1, cash receipts and disbursements, to count the amount in person, and pay attention to the authenticity of the ticket. If the receipt of counterfeit currency to be confiscated, by the responsible person.

2, once the cash is paid, the original documents should be stamped with "cash paid chapter". Overpayment or underpayment of the amount, the responsible person.

3, the daily cash received to the bank, not "sitting".

4, daily cash inventory work to do daily, so that the account is consistent. Do a good job of cash statement, to prevent cash gains and losses. After work, cash and equivalents returned to the general manager.

5, generally do not handle large cash payment business, payment by transfer or exchange procedures. Special circumstances require approval.

6, employees go out to borrow regardless of the amount of money, must be signed by the general manager, approval and borrowing with a debit order. If there is no approval of borrowing, causing disputes, by the responsible person.

B Bank Accounts

1, the registration of bank journals when the first account to avoid confusion. Open exchange procedures.

2, the daily balance of deposits in each account, so that the general manager and the financial accountant to understand the operation of the company's funds to schedule funds. Fill out the closing statement before the end of the day.

3, safekeeping of all kinds of blank checks, shall not be put at random.

4, the company accounts chapter usually by the cashier custody.

C reimbursement audit

1, in the payment of proof of whether the operator is signed, whether the certifying officer signed. If not, it should be made up.

2, attached to the proof of payment of the original bill is not altered. If so, ask for the reason or not reimbursement.

3, whether the formal invoices and receipts mixed posting, if so, should be posted separately (in principle, in addition to the printing of the financial Supervisory Chapter of the financial bills, the rest of the receipts shall not be reimbursed, nor pre-tax deduction, Zhongshu added).

4, whether the items filled out on the payment certificate more than 3. If more than that, it should be refilled.

5, whether the large and small amounts match. If not, should be corrected and refilled.

6, whether the content of the reimbursement is reasonable reimbursement. If not, the reimbursement should be rejected, there are special reasons, should be approved.

7, whether the payment of proof of signature of the general manager. If not, not reimbursed

Counting the end of the month, the beginning of the work practice

The end of the month and the beginning of the month is the most busy accountant, the most important time, the results of a month's work are to be summarized in these days, the preparation of statements and tax returns. The busier the time, the more prone to errors, so the accountant should categorize the monthly work, distinguish priorities, do not work blindly. Now take the general VAT taxpayer as an example, listing the monthly accounting should pay attention to the focus of the work:

A, VAT tax calculation

(a) actively reconcile the sales business, as soon as possible to fill out sales invoices, to determine the amount of sales tax for the month.

Sales are the focus of the daily work of the enterprise, the core of business operations. Sales invoices are legal documents for financial bookkeeping and determining the occurrence of business, so enterprises should issue invoices to the other party as soon as possible when the sales business occurs to determine the current month's sales.

A business from the signing of the contract, to the company's delivery, the other party acceptance confirmation, invoice filling is a period of time, this period of time and because of the size of the customer, the frequency of business transactions, the acceptance of the company acceptance of the different procedures exist in different differences. Sometimes sales companies can not even independently determine the invoicing time, only according to the needs of the customer invoicing, and tax law invoicing requirements do not match.

As the financial personnel of the enterprise, especially the personnel responsible for tax work, must be quite clear about the handling of the enterprise's daily sales business, familiar with the invoicing requirements of the main customers, to be able to meet the customer's requirements at the same time, without delaying the normal work of the company's processing. In order to well coordinate the work of both sides, accounting staff should be around the 20th of each month to start verifying the amount of tax invoiced for the month, the business should be invoiced as early as possible to complete the business, usually companies in the end of the month before the end of the 3 days will stop filling out invoices. Therefore, if the enterprise needs the other party to issue invoices to it should contact as soon as possible, do not delay until the end of the month to deal with the other party.

(2) Check the current month's input invoices carefully to ensure that the invoices are certified in time to determine the current month's input tax amount.

Often the goods arrive at the enterprise earlier than the invoice, the enterprise should also confirm the invoice issuance while receiving the goods, and should contact the other party to ask for the invoice when the invoice is not received at the specified time.

Input invoices can only be used for tax credits after they have been certified and audited by the tax authorities. At present, the special invoice authentication is generally through the online remote authentication system for self-certification, not in the unit of self-certification should go to the tax authorities or intermediary agency certification. Therefore, the enterprise accountant should be timely in the specified time for certification, to determine the input tax amount of the month.

An enterprise with a large number of monthly input invoices usually does not certify all of them in a month, but selectively certifies some of the invoices. There are three main factors to consider when certifying invoices: first, the amount of tax paid in the month. In the tax authorities to calculate the tax burden range above and below the current month's tax; second, consider the accounting inventory and cost processing. Some goods purchased in the month when the month of sales, these invoices should be certified in the month, otherwise it will lead to negative book inventory; production enterprises need raw materials for costing, if the production of materials invoices are not certified in the month of processing, it will reduce the cost of the product; third, whether the invoice will be due. According to the tax law, invoices are required to be certified within 90 days from the date of filling out (the validity period of different types of invoices is slightly different, for details, please refer to the previous "input tax credit time limit provisions"). Because most enterprises, especially commercial retail enterprises, have the phenomenon of sales without invoicing, resulting in a surplus of input invoices, which can not be certified after a long time. Therefore, enterprises should carefully check the status of the current month's input invoices when certifying the invoices, and first certify the invoices that are about to expire.

(3) Control the sales invoicing tax, regulate the input invoice tax, and do a good job of tax calculation and payment.

The main tax paid by general VAT enterprises is VAT, which is usually calculated by subtracting the current month's output tax from the current month's input tax and the last month's retained non-deductible input tax. The VAT calculation is relatively simple, but the control is very complex, the enterprise has to take into account both the current month's output invoicing and input invoice arrival and certification, but also consider the tax authorities of the enterprise's tax burden requirements.

The tax authorities, in order to control the payment of VAT, have set the corresponding tax burden according to different types of enterprises, i.e. the amount of VAT that should be paid for the whole year (the calculation method can be seen in the previous introduction). It prevents enterprises from underpaying VAT through illegal operations. Enterprises usually keep the amount of VAT paid near the tax burden standard line, and sometimes slightly below it. The tax burden standard varies from place to place, and there are also differences in enforcement, so enterprises should carefully enforce the standard according to the local situation.

The tax burden standard of the tax authorities refers to the tax requirements completed by the enterprises throughout the year, and it is normal for the enterprises to pay tax amounts lower or higher than the tax burden standard in individual months. However, individual enterprise managers tend to be more "serious" in handling, through a variety of ways to control the amount of monthly VAT payment in the tax burden standard line, this processing is not necessary.

Second, local tax accruals

According to the requirements of the tax law, enterprises should pay part of the local tax accruals while calculating and paying the VAT, mainly including the urban maintenance and construction tax and the surcharge on education fees, and most of the districts have already started to make accruals for the surcharge on local education fees. Enterprises should make accruals at the end of the month, declare and pay at the beginning of the month, and obtain tax payment certificates to offset the amount of accruals.

These accrued taxes are corporate expenses, so enterprises should also consider these figures when estimating their profits for the month.

Third, other tax calculation and payment

Normal months, enterprises only need to consider the calculation of value-added tax and accrued local tax, but individual months such as quarterly and year-end end should be calculated to pay income tax; according to the tax authorities require quarterly or half-yearly payment of stamp duty, property tax, land use tax and so on.

(a) Income tax

Income tax is generally paid quarterly in advance, year-end remittance (see previous content for details). Accountants should take into account the business situation of each month of the quarter in the end month of the quarter, estimate the amount of income tax payable for the quarter before making the accounts, and make timely adjustments for any shortfalls.

There are more ways to collect and calculate income tax, and the accountant should deal with the ratio of income and expense documents of the enterprise according to the way of collecting corporate income tax. Income tax should also be accrued in the quarter-end month, and the accrued amount should be deducted after obtaining the tax clearance certificate in the next month's tax return.

(ii) the quarterly or half-yearly tax treatment

Some taxes are usually not calculated by the month, such as stamp duty in the purchase and sale contracts are usually paid quarterly; property tax, land use tax is generally paid by half a year, the specific month of payment by the local tax authorities. After entering the enterprise, the accountant should first determine the main types of taxes to be declared by the enterprise in daily life and the specific time of declaration, and then declare on time in the month of declaration to pay the full amount of taxes.

(C) Special taxes are handled separately

Some taxes such as vehicle purchase tax, vehicle tax, deed tax, land value-added tax, usually do not encounter, so do not pay special attention to, as long as the actual occurrence of the actual determination of the payment and reporting method to deal with it carefully.

Four, do the preparation of information

(a) cash, bank deposits detailed reconciliation

Money funds are the most problematic assets of the enterprise, so the enterprise every month should be carefully checked each payment in and out of the record. At the end of the month to play the bank statement with the enterprise bank ledger carefully check the current, the existence of discrepancies in a timely manner, to ensure that the bank account is clear.

In the work of practice, the majority of enterprises have discrepancies in the bank accounts, can not match the actual business, sometimes because of mishandling of the bank account balance at the end of the month negative, so the monthly closure of the bank before the check is very necessary to find the problem dealt with in a timely manner.

Collect all the expense documents and expense items for the month, make sure there is enough cash on the books to be able to pay, and prevent the negative cash balance on the books.

(ii) business transactions

The month's invoices for inputs and outputs are carefully checked to determine the settlement of each invoice, the cash settlement of the demand for receipts to prove that the bank settlement of the corresponding bank settlement vouchers should be obtained, and is the current account by the number of the accounts carefully recorded.

(C) inventory cost accounting

Monthly accounts before the end of last month's best book inventory name, unit price, the amount of a detailed list, combined with the sales invoices and invoices for the month of the invoicing information, calculating the cost of inventory after the entry of changes in the book on the impact on the profit, do not blind certification of the invoices and the collocation of inventory, resulting in the book inventory in a negative number or the cost of changes in the fluctuation of the current period of profits, the impact of the negative number or cost changes too large. The current period profit.

According to the sales of the month, timely collection of inventory documents, calculate the cost of products or the cost of goods sold, estimate the profit for the month.

Fifth, the preparation of vouchers

The same enterprise daily business content is relatively fixed, so the preparation of vouchers does not change much, the accountant as long as in accordance with a fixed pattern of vouchers can be prepared one by one. Enterprises usually business voucher categories are as follows:

(a) tax vouchers

Enterprises successfully declared at the beginning of each month, you can go to the bank to print the tax vouchers, can not print the tax vouchers in the bank should go to the tax authorities to print. After obtaining the vouchers, they will be recorded in the accounts in a timely manner, offsetting the tax accrued in the previous month or directly credited to the expenses of the month (e.g., taxes that do not need to be accrued in advance, such as stamp duty, will be directly credited to the expenses at the time of obtaining the vouchers).

(ii) business invoice processing

The invoices will be filled out and obtained during the month are categorized into the accounts, according to the nature of the invoice through the inventory, cash, bank deposits, current accounts, taxes and fees payable and expenses account. After all the special invoices are recorded, check whether the total amount of input tax and output tax ledger is consistent with the amount of the anti-counterfeit tax-control invoicing system and the certified amount returned by the online authentication in the same month, and then calculate the amount of tax paid in the same month.

(C) Expense invoice processing

Do a good job of the internal document reimbursement system, stipulate the time of reimbursement, and collect expense documents in the hands of the company's employees in a timely manner, and categorize them into accounts. Carefully check whether the expense documents are legal, the expenses without legal documents are not recognized by the tax authorities. Usually, we should also do a good job in controlling the amount of expenses recorded, and we should check the amount of expenses incurred in a timely manner for the expense accounts such as hospitality expenses and advertising expenses, etc., which are subject to deduction limits, and reduce the amount of expenses recorded for expenses exceeding the deduction standards.

(D) costing and booking

To productive enterprises, should do a good job of internal documents transfer provisions, all production-related internal documents occurring in the company's timely and efficiently transferred to the hands of the financial costing to ensure the accuracy of costing. Timely preparation of manufacturing overhead collection and allocation vouchers; production cost collection and allocation vouchers; product warehousing vouchers and cost of goods sold carryover vouchers.

(E) do a good job of expense accruals and amortization

Do a good job of monthly fixed accruals, such as depreciation of fixed assets, amortization of intangibles, utilities accruals, salary accruals, and wages as a base for the welfare, education, labor union funds, etc., so as not to omit mentioning or not mentioning more; there is a need to amortize the costs of such as start-up costs, material cost differentials, and other amortization costs per month. expenses, the monthly amortization of amortization vouchers in a timely manner.

(F) the collection of profit and loss accounts, carry forward the current year's profit

After all the documents should be carefully collected after the amount of profit and loss accounts occurring in the current month, will be categorized into the "current year's profit" account, to see the realization of profits in the month.

Sixth, tax returns

The work done earlier is basically for the preparation of tax returns, because the enterprise only tax returns, the tax authorities in order to tax enterprises, and the traditional sense of the accounting statement is only a record of the business status of the statement, not the basis for the tax authorities to collect taxes, the enterprise should be based on the declaration of the different types of taxes to fill out and declare the corresponding tax returns. The company should fill out and declare the corresponding tax returns according to the different types of taxes declared.

Enterprises should determine the type of tax to be paid according to their own business nature and file the tax return on time according to the filing method required by the local tax authorities. After the successful tax declaration, they should print the tax completion vouchers in time, and the accounting work of a month will be considered finished only after obtaining the tax completion vouchers