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Old 22-01-2012, 5:06 PM
fgmgvmiuo fgmgvmiuo is offline
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Complete a full set of accounts accounting treatme

end of each month and the beginning of the accounting of the most busy time of the most important month of the results of the work to be carried out in the past few days collection, preparation statements and tax returns. The more hectic, the more prone to error, so the accounting work for the month should be classified, prioritized, do not blindly work. Now to the general VAT taxpayer, for example, list the monthly accounting should be noted that the focus: one, value-added tax calculation (a) actively check sales, cost of items as soon as possible fill in the invoice, to determine the monthly amount of output tax. Sales is the focus of daily work, is the core business. Sales invoice is a financial accounting, legal place to determine the business credentials, so the company should be in the event of sales invoices as soon as possible to each other to determine the monthly sales. a business from contract signing to the shipping company, other inspection confirmed that the invoice was for some time to fill open, and this time also because the customer's size, the frequency of business, companies differences in the different inspection procedures. Sometimes can not even determine their own sales company invoicing time, only in accordance with the needs of the customer billing, invoicing requirements and tax law does not match. as the company's financial staff, particularly staff responsible for tax, businesses must deal with the daily sales operations is quite clear,sacs moncler, familiar with billing requirements of major customers, to meet customer requirements At the same time, not delay the company's normal work process. In order to coordinate their work well, accounting personnel should begin around the 20th of each month to verify tax billing month will be invoiced as soon as possible to complete the business, companies usually 3 days before the end of the month will stop filling invoice. Therefore, companies need each other if their invoices as soon as possible to the contact, do not drag the end and then negotiate with each other. (b) the proceeds from the month the invoice carefully checked to ensure timely invoice certification, to determine the monthly VAT. goods usually arrive earlier than the invoice business, good business in the goods received confirmation invoice issued should also be the case, the invoice is not received within the specified time should be linked with each other, ask for an invoice . proceeds from the invoice by the tax authorities only after the adoption of certification audit in order to offset tax. Certification is generally present invoices online remote authentication system through self-certification, not in the unit should be self-certified to the tax authorities or intermediary proxy authentication. Therefore, corporate accounting should be certified in time for the specified time, to determine the monthly VAT. proceeds monthly invoice a business more, it is usually not fully certified in a month, but the authentication portion of the invoice have a choice. Invoice certification, the main consideration three factors: first, the month the amount of taxes paid. The scope of the provisions of the tax burden on the tax authorities up and down the tax calculation month; second, to consider the accounting treatment of inventories and costs. Some products purchased monthly sales month, these invoices should be certified in the month, otherwise it will result in a negative book inventory; manufacturers need cost of raw materials, production month if invoices are not requisitioned materials authentication process, which will reduce costs; third , the invoice is about to expire. In accordance with tax law requirements to fill open invoices from the date of 90 days (validity of different types of invoices is slightly different, see details in front of Because most companies, especially retail sales enterprises have not invoiced and that leads to the surplus proceeds invoices, delays in certification. Therefore, companies should carefully check the certified invoice proceeds from the invoice of the month, the first invoice for certification about to expire. (C) control sales tax item billing, control proceeds tax invoice, do the calculation and payment of tax. general corporate tax to pay VAT tax is the main value-added tax, VAT is usually calculated monthly output tax minus input tax month and last month the amount of deductible input tax is not retained . VAT calculation is simple, but the control is very complex, enterprises should also take into account sales of items that month invoice billing situation and proceeds to reach the certification situation, but also consider the tax authorities the tax burden on business requirements. tax authorities in order to control the payment of VAT, according to different types of enterprises to develop the corresponding tax burden, ie, the annual amount of VAT should be paid (the calculation method described above can be found .) To prevent illegal operations by small businesses subject to VAT. Companies usually control the amount of VAT paid in the tax burden near the standard line, and sometimes slightly lower than the tax standard. The tax burden across different standards, there are also differences in enforcement, enterprises should conscientiously implement according to local conditions. tax authorities the tax burden standard is the complete annual business tax requirements, companies pay taxes for individual months the amount of tax standards are lower or higher than normal. But the person in charge of dealing with individual enterprises are often more Second, the provision for taxes rent tax in accordance with the requirements of enterprises in the calculation of VAT should also be provision for payment of part of the rent tax, including urban maintenance and construction tax, the majority of areas where additional education provision has begun. Enterprises should be provision in the end, report and pay early, made provision for write-off amount of duty-paid certificate. Provision for taxes these are business expenses, so the profits of enterprises in the estimation month, these data should also be considered. Third, the calculation and payment of other taxes normal month, companies only need to consider the provision of value added tax and land tax calculation tax, but the individual months, such as quarterly, end of the year end income tax should be calculated; requirements according to the tax authorities to pay a quarterly or half stamp duty, property tax, land use tax. (a) Income tax income tax is generally paid in advance quarterly, year end settlement (details to be seen in front of content). Accounting in the quarter ended March to deal with accounts should be fully taken into account in the quarter, the operation of each month, doing accounts payable for the quarter before the estimated amount of income taxes, inadequate time to adjust. income tax collection and calculation methods are more accounting should be based on corporate income tax collection methods, processing enterprises the proportion of income and expense documents. Income tax should also be provision for the quarter ended March, the month after payment receipts tax returns to obtain the amount of write-down provision. (b) the taxes paid quarterly or half year deal some taxes is not usually calculated by month, such as stamp duty in the purchase and sale contract is usually pay a quarterly basis; property tax, land use tax is generally paid by six months, subject to specific provisions of the month by the local tax authorities. Accounting into the enterprise should first determine the business day after the declaration of the major taxes and specific reporting time, reporting time of the reporting month, full payment of taxes. (c) the special tax treatment some taxes such as individual vehicle purchase tax, travel tax, deed tax, land tax, generally will not usually encountered to, and therefore do not particularly care, as long as the actual time, to determine the payment and reporting methods can be taken seriously. Fourth, make account information to prepare (a) cash, bank deposits, money funds check details are the most prone to problems of the asset, Enterprises should carefully check the monthly payments out of each record. Played with the end of bank statements carefully check the breakdown of corporate banking transactions, the existence of out of place in time, to ensure that bank accounts clear. in work practice, most corporate bank accounts out there, not consistent with the actual business, and sometimes the end result because of improper handling bank book balance negative, so the month before the closing The bank reconciliation is necessary, identify problems in time. imputation month bills all fees and costs of the project, determine there is sufficient cash to pay for the book, to prevent negative book cash balances. (B) business recorded this month, check The proceeds from sales of items and the invoice carefully checked to determine each invoice settlement, cash settlement ask for a receipt to prove that the settlement bank shall obtain the corresponding bank settlement credentials, is seated between the serious losses are accounted for by number. (c) monthly inventory costing do best on the account before the end of the book inventory product name, price, amount of details , combined with proceeds from the invoice month of sales invoices and billing information to calculate the carrying cost of inventory changes recorded after the impact on profits, not to blind recipients certified invoices and inventory, resulting in the cost of carrying inventory or negative changes in floating too, affect current profits. according to monthly sales, and timely collection of documents out of storage inventory, calculate product cost or cost of sales, profit estimates of the month. five, the preparation of the same business day to day business credentials contents relatively fixed, so little change in the content certificate preparation, accounting, as long as the preparation of documents one by one according to a fixed pattern can be . Businesses often have the following types of business documents categories: (a) the payment certificate beginning of each month after the declaration of business success can be paid to the bank print certificate, payment certificate can not be printed in the bank to the tax authorities should be printed. After obtaining a certificate recorded in time, be offset against the provision for taxes last month, the month or credited directly to the costs (such as stamp duty and other taxes do not need to pre-provision, to obtain directly credited to the cost). (two) business invoice processing the month and get an invoice to fill open category accounted for, respectively, according to the nature of the invoice through the inventory, cash, bank deposits , current accounts, payable taxes and fees accounting subjects. All invoices will be accounted for, view the input tax and output tax and a breakdown of the total amount, whether the billing month of security control the amount of system statistics and online certification are the same amount to return the certificate, and then calculate the amount of taxes paid that month. (c) the cost of class invoice processing invoices within the reimbursement system do require reimbursement time, employees in the hands of time to collect the cost of documents will The classification of accounting. Documents carefully check the legality of the cost, the cost has not obtained legal credentials can not be recognized by the tax authorities. Costs should be accounted for to do the usual amount of control, similar to the hospitality, advertising fees, there are limits to offset the costs of courses provided, shall promptly check the amount incurred for more than offset the cost of the standard should reduce its recorded amount. (d) and accounted for treatment cost of production enterprises, should be prepared to transfer the internal documents provided, the Company incurred all production related internal documents timely and effective delivery to the financial hands, cost accounting, to ensure accurate costing. Timely preparation of cost imputation manufacturing, distribution certificate; production costs, collection, distribution of documents; product storage certificate and carry-over cost of sales documents. (e) make provision for expenses and amortization of fixed monthly place to do business provision, such as depreciation of fixed assets amortization of intangible assets, provision for utilities, salaries and wages as the base provision of welfare provision, education, union funds, etc., not to mention do not leak any more; there is need for amortization expenses, such as start-up costs, differences in cost of materials cost monthly amortization, amortization of distribution of documents in a timely manner. (f) profit and loss imputation class subjects, carry-over year profit all documents should be carefully accounted for imputation of the month after the loss occurred class subjects amount of its classification into 'profits this year, six previous tax returns basic work is to prepare tax returns, because the company only had tax returns, the tax authorities to the enterprise for tax collection, while the traditional sense of the financial statements is recorded reports of business conditions, not the tax authorities based on tax, corporate taxes should be based on the different fill in and return the corresponding declaration of tax returns. enterprises should be based on their own to determine the nature of the business tax tax, local tax authorities in accordance with the requirements of reporting format for reporting on time. After the success of tax returns should be time to print payment receipts, tax payment receipts obtained one month after the end of the accounting work be considered.
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