The time with most most busy, principal accountant is at the beginning of end of every month in and month out and month, the working result of a month is undertaking forms for reporting statistics and pay taxes are declared putting in collect, work out 's charge these days. When fussing the more, appear more easily accident, answer to have job of every months classify because of this accountant, divisional importance, do not want blind job. Now with value added tax average taxpayer is exemple, list the working focal point that every months of accountant should note:
One, computation of the amount of tax to be paid of value added tax
(one) check actively marketing, write expense as soon as possible bill, affirmatory that month output tax.
The sale is the key of business routine, it is the core that the enterprise manages. Selling bill is financial keep accounts, decide the legal evidence of business happening, because this enterprise should give the other side to open bill as soon as possible when producing marketing, affirmatory that month sale status.
A business is signed from the contract, deliver goods to the company, the other side is checked and accept affirm, bill is filled have period of time, this paragraph of time checks and accept the different existence difference of the program because of the frequency of dealings of the client's size, business, each company again. Sell an enterprise to cannot decide time of make out an invoice independently even sometimes, can undertake make out an invoice according to the client's need only, the make out an invoice that sets with tax law asks to not agree with.
As the financial personnel of the enterprise, be in charge of the personnel that duty Wu works especially, must the processing of daily to the enterprise marketing is quite clear, be familiar with the requirement of make out an invoice of main client, can ask in contented client while, do not delay our company normal job processing again. For the job of very good harmonious both sides, accounting personnel ought to be controlled 20 numbers in every months begin to check that month the amount of tax to be paid of make out an invoice, complete the professional work that should open bill as early as possible, normally the enterprise ends before 3 days to be able to stop to fill invoice in every months. If need the other side to open bill to answer to its,contact as soon as possible because of this enterprise, do not procrastinate to be the same as bargaining of the other side again to the end of the month.
(2) check seriously that month income bill, make sure bill is seasonable attestation, affirmatory that month input tax.
Normally commodity should reach an industry ahead of schedule than bill, what should confirm receipt is return to open a case while the enterprise is receiving good goods, answer to be contacted with the other side when stipulating time did not get bill, ask for bill.
After income bill is passed through examine and verify of tax authority attestation only, just can undertake touching buckling the amount of tax to be paid. At present special bill attestation is to pass a net to go up commonly attestation of proper motion of long-range attestation system, not was in of attestation of unit proper motion should go tax authority or attestation of intermediary orgnaization representative. Because this company treasurer should be in,formulary time deals with attestation in time, affirmatory that month input tax.
An enterprise bill of every months of income relatively a long time, won't be in normally month of all attestation, have the attestation part bill of the choice however. 3 factors basically consider when bill attestation: The first, that month pay taxes amount. In duty of tax authority regulation negative limits fluctuation is calculated that month taxes; The 2nd, consider accountant goods in stock and cost processing. Some commodity are purchased that month sell that month, these bill should be in that month attestation, will bring about Zhang face inventory to be negative number otherwise; Manufacturing company costing needs raw material, if production is gotten that month,did not undertake with material bill attestation is handled, will reduce product cost; The 3rd, whether will bill expire. According to tax law requirement, bill rises 90 days from the day that writes inside (period of validity of not congener and other bill differs somewhat, detailed introduction is referred to in front " input tax touchs the formulary " that buckles time limit) undertake attestation. Because of most enterprise especially retail business presence sells business not invoice phenomenon, cause income bill profit, tardy cannot attestation. Because this enterprise is when attestation bill,should examine seriously that month income bill circumstance, will be about to expire first bill undertakes attestation.
(3) control sells a the amount of tax to be paid of make out an invoice, the amount of tax to be paid of bill of adjusting control income, make good imposition computation and pay.
Value added tax is average the main categories of taxes of pay of pay taxes business is value added tax, of value added tax normally computation is to use output tax subtracts input tax is mixed that month that month on of lunar keep did not touch deduct input tax. Calculation of value added tax is relatively simple, but control rises very complex, the enterprise should consider at the same time sell a circumstance of make out an invoice and income bill to arrive that month, attestation circumstance, consider a tax authority to enjoy a demand to the duty of the enterprise even.
Tax authority the pay circumstance for control company value added tax, made corresponding duty lose according to the enterprise of different type, namely annual should the amount of value added tax of pay (computational method can be referred to in front the introduction) . Prevent an enterprise to pass value added tax of illegal operation little pay. The enterprise is the amount of value added tax pay normally control is near line of duty negative standard, return meeting appreciably to enjoy a level under duty sometimes. Negative standard of each district duty is differ, executive strength also is put in difference, the enterprise should be carried out seriously according to local situation.
The duty negative standard of the tax authority is the duty Wu requirement that shows annual enterprise is finished, the business is individual amount of month pay taxes under or negative standard of prep above duty is normal. But individual business controller often compares " serious " when processing, through a variety of ways amount controls the pay every months of value added tax to lose standard line to go up in duty, such processing are to do not have necessary.
2, plan taxes of the tax that carry the land
According to tax law requirement, the enterprise is being calculated pay value added tax while, still answer plan carry taxes of tax of pay part land, basically include a city to safeguard construction duty and educational expenses to add, most area already began plan carry a place to teach cost to add. The enterprise should be in month of end plan carry, pay is declared at the beginning of the month, obtain duty paid proof to rush annul plan raise amount.
These plan the taxes that carry belongs to company expenses, accordingly the enterprise is become in estimation when monthly interest embellish, also should consider these data.
3, computation of other categories of taxes and pay
Normal month, the enterprise needs to consider computational value added tax to reach only plan the land tax taxes that carry, but individual month should be calculated like end of quarter, year end pay income tax; According to the tax authority the requirement presses royalities of duty of quarter or stamp duty of pay of half an year, house property, land to wait.
(one) income tax
Income tax is the prepay that press season commonly, collect pay calculating Qing Dynasty end of the year (detailed introduction can look in front content) . The accountant makes this quarter should consider in the round when Zhang Wu processing in quarterly end month the management circumstance of each month, before doing Zhang estimation this quarter should amount of pay income tax, insufficient place is adjusted in time.
Income tax is collected and computational method is more, accountant should according to enterprise income tax impose kind, handle the scale of the income of the enterprise and expense voucher. Income tax also should end month plan to carry in the quarter, second month pay taxes is declared obtain fullback of duty paid proof to decrease plan raise amount.
(2) the processing of categories of taxes that presses quarter or pay of half an year
Some categories of taxes are not to press month calculative normally, if the contract of purchase and sale in stamp duty is to press quarterly pay normally; Royalities of house property duty, land is to press pay of half an year commonly, specific pay month is set by local tax authority. The accountant should decide after entering a business the enterprise basically is declared daily above all categories of taxes and specific declare time, declaring month on time, taxes of pay of full specified amount.
(3) special categories of taxes is handled alone
Some categories of taxes purchase value added tax of duty, car boat duty, agree duty, land like car, won't encounter commonly at ordinary times, because this is not special also,care about, should be in only when happening actually, affirmatory pay and declare a method to be handled seriously can.
4, preparation of the data that do Zhang
(one) detail of cash, bank deposit checks
Monetary fund is the industry appears the most easily the asset of the problem, because this enterprise should check every months seriously,the pass in and out of every money is recorded. Lunar base hits a bank to be the same as Zhang of company bank detail to check seriously to Zhang sheet come-and-go, handle in time to the place that existence comes in and go out, ensure bank Zhang Wu is clear.
In working solid Wu, the bank Zhang Wu of most enterprise is put in discrepancy, cannot with be identical of real business posture, because processing is undeserved,cause occurrence negative number of remaining sum of face of Zhang of lunar base bank sometimes, it is very necessary that so the bank before every months of settle accounts checks, discover the problem is handled in time.
Put in collect 's charge holding cost receipt and cost items of expenditure look that month, affirmatory Zhang face has enough ready money to be able to pay, avoid Zhang face cash balance occurrence negative.
(2) business dealings checks
Will income of enter an item in an account is mixed this month sell a bill to check carefully, decide the settle accounts way of every pieces of bill, be cash settle accounts ask for receipt proof, should obtain evidence of corresponding bank settle accounts be bank settle accounts, it is come-and-go hang Zhang enter a serious enter an item in an account by date.
(3) cost accounting of goods in stock
Before doing Zhang every months best will go up the name of goods of inventory of face of lunar base Zhang, monovalent, amount is detailed and listed, union sells the information of make out an invoice of bill and income bill that month, cost of goods in stock of face of the Zhang after computational enter an item in an account is fluctuant the influence to profit, not blind attestation bill and get with goods in stock, cause occurrence negative number of Zhang face inventory or cost fluctuant float is too big, the influence is current profit.
Basis that month sale status, collect receipt of library of discrepancy of goods in stock in time, computational product cost or sale cost, estimation is become monthly interest embellish.
5, work out proof
Content of day-to-day professional work secures same company quite, change of content of proof work out is not so big, the accountant should weave according to one by one of fixed die type only proof can. Normally business proof category has the company the following kinds:
(one) duty paid proof
After the business at the beginning of every month in and month out is declared successfully, can go to a bank printing duty paid proof, cannot be in what the bank prints duty paid proof to should go the tax authority is printed. After obtaining an evidence seasonable enter an item in an account, strong decrease go up to lunar plan carries taxes or be written down directly that month charge (wait not to need like stamp duty beforehand plan the taxes that carry, record charge directly when obtain) .
(2) business bill processing
Will fill that month and obtain bill to classify enter an item in an account, carry account of goods in stock, cash, bank deposit, come-and-go respectively according to the property of bill, should pay tax cost and charge course undertake business accounting. After enter an item in an account of will total special bill, the amount that examines input tax and Zhang of output tax detail is total, the attestation amount that whether returns with the attestation on the amount that defends bogus duty to accuse statistic of system of make out an invoice that month and net is consistent, calculate next that month pay taxes amount.
(3) charge kind bill processing
Do very interior bill to submit an expense account system, the regulation submits an expense account time, collect the expense voucher in company staff hand in time, its classify enter an item in an account. Examine expense voucher seriously lawful, the fee that did not obtain legal evidence is cannot get a tax authority approbate. Still should make control of amount of good expense enter an item in an account at ordinary times, right similar the existence such as entertainment cost, advertisement cost touchs the charge subject that buckles quota provision, should check in time produce amount, reduce amount of its enter an item in an account to touching the expense that deducts a standard to answer more than.
(4) costing and processing of enter an item in an account
To productivity enterprise, should do very interior bill to pass a provision, all concerns with production interior bills that produce the company are seasonable and effective in delivering financial hand, undertake cost accounting, ensure of costing accurate. Seasonable staff production expenses puts in collect 's charge, distribute a certificate; Manufacturing cost puts in collect 's charge, distribute a certificate; Proof of product put in storage and proof of sale cost carry forward.
(5) do good cost maneuver to allude amortize
Those who had done every months fixed happening plan promote business, like fixed assets plan carry amortize of depreciation, intangible assets, water and electricity cost plan is carried, salary plan is carried and funds of the welfare funds that is base plan to carry with salary, education, union funds, accomplish do not leak carry also do not carry more; The charge that is like difference of organization expenses, cost of material to wait for amortize every months to be being put in the fee that needs amortize, do good amortize in time to distribute a certificate.
(6) increase and decrease putting in collect 's charge kind course, profit of carry forward the current year
Collect should return seriously after enter an item in an account of will all receipt that month increase and decrease kind course happening amount, its classification turns into course of " of profit of " the current year, examine profit realizes a circumstance that month.
6, pay taxes is declared
The work that does in front is basic declare preparation for pay taxes, because the enterprise undertook pay taxes declare only, tax authority ability undertakes imposition collect to the enterprise, and the forms for reporting statistics that the accountant forms for reporting statistics on traditional sense just records an enterprise to run a state, not be the basis that the tax authority collects tax payment, the enterprise should fill the pay taxes that make and declares correspondence to declare a watch according to the different categories of taxes that declare.
The enterprise should decide pay taxes categories of taxes according to the management property of oneself, declare means to undertake declaring on time according to what local tax authority asks. Pay taxes declares success hind to should print duty paid proof in time, after obtaining duty paid proof, the accounting work of a month just calculates an end
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