Export tax rebate is mainly to balance the tax burden of domestic products by refunding the domestic taxes levied on export goods. It can enable domestic products to enter the international market without tax capital and stop competition with foreign products under the same conditions, so as to strengthen competitiveness and expand export earnings, so as to account for export tax rebate. What materials should be prepared?
1. Detailed checks of cash and bank deposits
Monetary funds are the most problematic assets of enterprises, so enterprises should carefully check the entry and exit records of each payment every month. At the end of the month, the bank statement is made and the detailed accounts of the enterprise bank are carefully checked. The central authorities that have existent discrepancies and discrepancies are disposed of in time to ensure that the bank accounts are clear.
In practice, the bank accounts of most enterprises are inconsistent and inconsistent with the actual business. Sometimes, due to improper disposal, the bank balance at the end of the month presents negative, so it is necessary to check the bank before the monthly settlement, and to find problems and deal with them in time.
Collect all the expense documents and items of the month, make sure there is enough cash on the book to pay, and avoid negative cash balance on the book.
2. Business Check
Check earnestly the invoices for entry and sale of this month, confirm that the method of settlement of each invoice is the proof of the required receipt for cash settlement, the corresponding bank settlement voucher for bank settlement, and the earnest booking of current and registered accounts.
3. Inventory Cost Accounting
It is better to list the title, unit price and amount of the goods in stock on the book at the end of last month carefully before making a monthly account. Separate the invoice information of sales invoice and entry invoice in that month, calculate the effect of the change of book inventory cost on profit after entering the account, and do not consciously certify invoice and use inventory, which will lead to negative or capital change of book inventory. The fluctuation is too large to affect current profits.
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