1. make accounts
The basic work of Accountants is to make accounts. We check the invoices from the purchasing department or the employee reimbursement invoices. We stop reimbursement. When we receive the sales invoices from the sales department, we need to put the income in the accounts. When we receive the money or issue the money, we need to put the bills in the accounts and we need to paste the bills, so that we can collate the vouchers and go out of the company later. At the end of the month, the general ledger should be sorted out, the whole set of accounts should be handled well, the financial statements should be prepared, and the financial statements should be sorted out. This month's accounts should be fundamentally disposed of.
2. Tax declaration
Previous work is fundamentally for tax declaration. As long as enterprises stop tax declaration, tax authorities can stop tax collection. Traditional accounting statements are only statements recording the operation of enterprises, not the basis for tax collection by tax authorities. Enterprises should fill out and declare corresponding tax declaration forms according to different types of tax declarations.
3. Calculation of VAT
Actively check the sales business, fill in the expense invoice as soon as possible, and affirm the sales tax for that month. Sales is the focus of daily work and the center of business operation. Sales invoice is the legal evidence for affirming the occurrence of business. Therefore, enterprises should issue invoices to each other as soon as possible to affirm the sales situation in that month. There is a period of time for a business from contract signing to company delivery, acceptance confirmation and invoice filling. This period is also different due to the size of customers, frequency of business exchanges, and acceptance procedures of different companies. Sometimes sales enterprises can not independently confirm the time of invoicing, they can only stop Invoicing according to the needs of customers, which is inconsistent with the invoicing requirements of tax laws and regulations.
4. Reporting taxes to the Tax Bureau
At the beginning of the second month, we should stop filing taxes according to the statements of last month. The tax rates of each company are different. We should go to the tax bureau to inquire about it or ask the tax administrator to check it. If we have handled the online report, we can inquire directly on the tax declaration network. We should stop filing and paying taxes according to the tax rates approved by the tax bureau on time, which is the fundamental obligation of taxpayers. After the completion of tax returns and transfers, a declaration of victory form should be left for future reference. It will also be used as a proof that the enterprise has successfully declared and levied taxes, and the tax returns will be completed.
5. Banking business
Every month, the accountants of small companies also take charge of the banking business, confirm receipts, remit money to exchange units, and reconcile with banks. The bank's work may happen at any time. There is no definite time, when it happens, accountants are required to go to the bank.