1 Accounting and Tax Reporting Company Detailed Process
Telephone Contact Further Communication and Negotiation Signing Agreement Handover of Relevant Materials Preliminary Accounting Audit Collecting Bills by Month Accounting Disposal Communication of Relevant Issues Tax Declaration Filing Completing Current Accounting
1. Use genuine Kingdee financial software to provide customers with service of agent accounting and tax return, as well as business secrets of radical customer enterprises, abide by accounting principles and accounting professional ethics.
2. Carefully carry out accounting responsibilities, timely and accurate financial statements, tax according to the time.
3. Undertake customer surveillance, in the process of the operation of the customer company, if there are accounting questions, the need for timely answers.
4. Serve as financial support for business and taxation of client enterprises, cooperate with tax inspection, harmonize the relationship between enterprises and taxation.
5. Questions arising in the work of agency bookkeeping and tax declaration should be notified to the client enterprises in time, and the accounting disposal should be stopped after obtaining different opinions after consultation.
Various original bills and tax-related materials, including:
1. Cash documents (travel, business entertainment, employee wages, social security, communications, transportation, postage, etc.);
2. Bank documents (cash withdrawal, transfer, telegraphic transfer, bill of entry, loan receipt, etc.);
3. Invoices (all invoices issued from 1st to 31st of this month);
4. The general taxpayer should provide the list in the gold tax card (invoice application list, monthly sales statistics for that month).
3. General taxpayer accounting process
1. Fill in the accounting vouchers according to the original vouchers or the original vouchers summary form.
2. Write off cash journal and bank deposit journal according to receipt and payment vouchers.
3. Write off the subsidiary ledger according to the accounting vouchers.
4. Summarizing and compiling subject summary tables based on accounting vouchers
5. Write off the general ledger according to the subject summary.
6. At the end of the period, the balance sheet and profit statement shall be prepared according to the general ledger and the subsidiary ledger.
If the scope of the enterprise is small and the volume of business is small, the general ledger can be written off directly without setting up a subsidiary ledger. Practical accounting practice requests accountants to write off each transaction in the subsidiary ledger. The amount in the general ledger is to copy the amount of the summary table directly. Enterprises can compile subject summary tables every five days, ten days, fifteen days, or a month based on business volume. If the business is quite large. It can also be made up one day.
4. Detailed contents of accounting process for general taxpayers
1. The first thing to do every month is to cancel the accounting vouchers according to the original vouchers (when making the accounting vouchers, you must have the signature of the financial (manager) person who has the right to do it), and then write off the general ledger by the end of the month or at regular intervals (the reason for the cancellation at the end of the month is to balance the trial calculation of the general ledger of the accounts so as to ensure that the records can not be mistakenly recorded). Every business will depend on it. Detailed accounts are cancelled according to the accounting vouchers.
2、月末还要留意提取折旧，待摊费用的摊销等，若是新的企业创办费在个月全部转入费用 。计提折旧的分录是借管理费用或是制造费用贷累计折旧，这个折旧额是依据固定资产原值，净值和运用年限计算出来的。月末还要提取税金及附加，实践是地税这一块。就是提取税金及附加，有城建税，教育费附加等，有税务决议 。
2. At the end of the month, we should also pay attention to the withdrawal of depreciation and the amortization of the pending expenses. If the start-up expenses of a new enterprise are all transferred to the expenses in the first month. The entry of depreciation is the accumulated depreciation by borrowing management expenses or manufacturing expenses. The depreciation amount is calculated on the basis of the original value, net value and service life of fixed assets. At the end of the month, we should also withdraw taxes and add-ons. The practice is the local tax. That is to extract taxes and surcharges, such as urban construction taxes, education surcharges, and tax resolutions.
3. After compiling the subject summary table at the end of the month, two entries will be compiled. The first entry: Transfer the total issue amount of profit and loss subjects to the current year's profit, and borrow the current year's profit from the owner's discontinued business income (investment income, other business income, etc.).