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Fifth, the preparation of the daily business of the same enterprise certificate content
relatively fixed, so little change in the contents of the certificate preparation, accounting, as long as the evidence compiled in accordance with each mode can be fixed. Businesses typically have the following types of business vouchers categories:
(a) the monthly payment certificate
declare early business success, you can print the payment receipt to the bank, the bank can not print the payment receipt to the tax authorities should be printed. Recorded promptly after obtaining the certificate, provision for write-down last month,tory burch tote bag, taxes or fees directly charged to the month (do not need to pre-provision such as stamp duty and other taxes, are credited directly in the time of acquisition costs).
(b) business invoice processing
to fill open and get the invoice month classification accounted for, respectively, according to the nature of the invoice through the inventory, cash, bank deposits, current accounts payable subject to account for taxes and fees. All invoices will be accounted for, view the input VAT and output VAT and a breakdown of the total amount, whether monthly billing system security statistics, the amount of tax control and certification online certification to return the amount is consistent, then calculate the amount of monthly pay taxes.
(c) Expense invoice processing
good internal documents reimbursement system provides reimbursement time, the time cost of collecting the documents in the hands of company employees, would be classified loss. Cost of the documents carefully see whether the legal fees without obtaining the legal credentials can not be recognized by the tax authorities. Usually the amount of control should also do a good job cost accounting, on a similar hospitality, advertising fees, provided there is the cost of the deductible limit of subjects, should be the amount of time checking occurs on more than offset the cost of the standard should reduce the recorded amount.
(d) costing and accounting treatment
of productive enterprises, should be prepared to pass the provisions of the internal documents, the company will place all internal documents related to the production of timely and effective delivery to the financial hands, costing, to ensure that accurate costing. Timely preparation of the manufacturing costs of collection, distribution of certificates; production cost collection, distribution of certificates; product storage and cost of sales carried forward the certificate credentials.
(e) make provision for expenses and amortization
make provision for a fixed monthly service took place, such as fixed assets, depreciation, amortization of intangible assets, water and electricity provision, the wage provision as well as provision of welfare as the base wage, education funding, such as trade union funds, not to mention do not leak any more; there is need for costs such as amortization of start-up costs, material costs such as monthly amortization of the cost difference in time to do Good amortization distribution certificate.
(f) loss imputation class subjects, carried all the documents
year profit should be carefully accounted for imputation after the month in the amount of loss occurring class subjects, to classify them into profit achievement.

six previous tax returns
basic work is to prepare tax returns, because the company only had a tax return, the tax authorities to levy tax on enterprises, and traditional financial statements is recorded Report on the status of business, not the basis for the tax authorities collect taxes, corporate taxes should be filled in according to the different reporting and reporting the corresponding tax returns.
enterprises should be determined according to the nature of their business tax tax, local tax authorities in accordance with the requirements of reporting with the report on time. After the success of tax returns in time to print tax payment vouchers, tax payment receipts obtained one month after the end of the accounting work be considered.
end of each month and the beginning of the accounting 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, reporting and tax return preparation . The more hectic, the more prone to error, so the monthly accounting work should be classified, prioritized, not blindly work. Is the value added tax general taxpayer, for example, lists monthly accounting should be noted that the focus:

Second, the provision for taxes
in accordance with the tax law requires local tax, business in the calculation of VAT should also be some provision for payment of rent taxes, including city maintenance and construction tax, most regions have begun to count provide local education surcharge. Enterprises should be provision in the end, early filing and payment, made provision for write-off amount of tax payment receipts. Provision for taxes
these are business expenses, so the profits of enterprises in the estimation of the month, the data should also be considered.
Third, calculation and payment of other taxes
normal month, companies consider only the calculation of value added tax and land tax provision for taxes, but the individual months, such as quarterly, year-end closure shall calculate and pay income tax; a quarterly basis according to requirements of tax authorities or half a year from stamp duty, property tax, land use tax.
(a) of the Income Tax
income tax is generally paid in advance quarterly, year end settlement (details to be seen in front of the content.) The end of the month in the quarter,spyder boys jacket, accounting for accounting treatment 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.
more income tax collection and calculation methods, the accounting should be based on corporate income tax collection methods, handling business documents the proportion of revenues and expenses. Income tax should also be provision for the quarter ended March, the month after the payment receipts tax returns to obtain the amount of write-down provision.
(b) the taxes paid quarterly or half year deal with
some taxes is not usually calculated by month, such as stamp duty on the purchase and sales contracts are usually paid on a quarterly basis; property tax, land use tax is generally paid by six months, Specific payment provisions of the month by the local tax authorities. After entering the corporate accounting should first determine the main business daily reported taxes and specific time of reporting, time reporting of the reporting month, paid their taxes.
(c) Special tax treatment
some taxes, such as a separate vehicle purchase tax, travel tax, deed tax, land tax, usually not normally encounter, so do not particularly care, as long as they actually arise, to determine pay and reporting methods can be seriously addressed.

a VAT tax calculation
(a) actively check the sales business, filled as soon as the invoice cost of entry to determine the monthly output tax.
Sales is the focus of daily work is the core business. Sales invoice is a financial accounting to determine the place of the legitimate business credentials, so companies should be in the event of sales invoices as soon as possible to each other to determine the monthly sales.
a business contract with the purchase, delivery to the company, other inspection confirmed that the invoice is a time of issuance, and this time also because the size of the customer, the frequency of business, different companies are different inspection procedures . Sometimes not even self-identified sales enterprise billing time, only for billing based on customer needs, and tax law does not match the billing requirements.
as the company's financial staff, particularly the work of staff responsible for tax, the enterprise must deal with the daily sales operations is quite clear, familiar with the billing requirements of major customers, able to meet customer requirements at the same time, not delay the company's normal the work of the treatment. In order to coordinate their work well, accounting personnel should be around the 20th of each month began to verify the billing month,nano titanium by babyliss pro, tax invoice will be operational as soon as possible should be done, usually the end of the month businesses will stop providing the first 3 days invoicing. Therefore, if companies need each other to their invoices as soon as possible to contact, do not drag the end and then negotiate with each other.
(b) of the proceeds from the month the invoice carefully checked to ensure the timely certification invoice, input tax amount to determine the month.
than the invoice of goods usually arrive early enterprises, enterprises in the goods should also be well received confirmation invoice issued by the situation, did not receive an invoice in the specified time should be linked with each other, request an invoice.
proceeds only by invoice after the adoption of the tax authorities certification audit in order to offset the tax. Certification is generally present invoices through the online authentication system a remote self-certification, not in the unit should be self-certified to the tax authorities or the intermediary agency certification. Therefore, corporate accounting should be certified in time for the specified time to determine the monthly amount of input tax.
proceeds monthly invoice a company is large, usually not all in the month of certification, but some have a choice of certified invoice. Invoice certification, the main consideration three factors: first, the amount of monthly pay taxes. The scope of the provisions of the tax burden in the tax authorities up and down month in tax calculation; second, to consider the accounting treatment of inventories and costs. Month month sales of some commodities purchased, these invoices should be certified in the month, otherwise it will result in a negative book inventory; manufacturing enterprises need cost of raw materials, production month if the recipients have not been certified invoice processing materials, will reduce product cost; third , the invoice is about to expire. In accordance with the tax law requires, invoices from the date of issuance, within 90 days (validity of different types of invoices is slightly different, see details in front of Because the majority of enterprises, especially retail sales enterprises have not invoiced and that leads to a surplus proceeds from the invoice, so they could not certification. Therefore, enterprises should carefully see the certification invoice invoice situation the month proceeds, the first invoice for certification is about to expire.
(c) control sales tax invoice entry, invoice control proceeds tax calculation and payment of taxes do.
general corporate tax, value-added tax to pay taxes 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 control is very complex, enterprises should also take into account the situation of the month and the proceeds from sales invoice billing items arrive, certification status, the tax authorities should also consider the tax burden on business requirements.
tax authorities in order to control the payment of corporate tax, according to different types of enterprises to develop the corresponding tax burden, which should be paid throughout the year value-added tax amount (see calculation method described above). To prevent illegal operations by small businesses to pay VAT. Companies often control the amount of VAT tax standard line in the vicinity, and sometimes slightly lower than the tax burden standard. Tax burden across different standards, there are also differences in enforcement, enterprises should conscientiously implemented according to local conditions.
tax authorities tax standards refer to the tax requirements of companies to complete the year,shox monster, 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

Fourth, make account information for
(a) Cash, bank deposit details check
monetary funds are the most prone to problems of the assets, so companies should carefully check the monthly payments out of each record. At the end of play with business banking bank statements carefully check the breakdown of contacts out of place there in time, to ensure that bank accounts clear.
work practice, most enterprises access bank accounts there can not be consistent with the actual business, and sometimes the end result because of improper handling bank book balance negative, so the monthly bank reconciliation before closing is necessary, identify problems in time.
imputation document all costs and expenses month project to identify the book have enough cash to pay to prevent the carrying amount of negative cash balance.
(b) check
business and sales proceeds will be recorded this month, the invoice carefully checked items to determine the method of settlement of each invoice is to ask for proof of receipt of cash settlement is the settlement bank shall obtain the corresponding bank settlement credentials, is seated between the losses are a serious accounted for by number.
(c) inventory costing
month before the account at the end of the book on the best stock merchandise will be the name, price, amount of details, combined with proceeds from sales invoices and monthly billing invoice information, calculating accounted for after the book Cost of inventories on the profit impact of changes, not blind recipients certified invoices and inventory, resulting in the cost of carrying inventory or negative changes in floating too much of current profits.
according to month sales, inventory out of storage and timely collection of documents, calculation of product cost or cost of sales, estimated monthly profits.

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