General Taxpayer Accounting Process

First, it is necessary to understand the financial process.

　　 1、 Roughly link ：

1. Fill in the bookkeeping voucher according to the original voucher or the original voucher summary table.

2. Register cash journal and bank deposit journal according to receipt/payment bookkeeping voucher.

3. Register the sub ledger according to the bookkeeping voucher.

4. Summarize and prepare account summary according to bookkeeping vouchers

5. Register the general ledger according to the account summary.

6. At the end of the period, it is prepared according to the general ledger and subsidiary ledger Balance Sheet And income statement.

If an enterprise is small in scale and has a small business volume, it can register business by business directly in the general ledger without setting up a sub ledger. The actual accounting practice requires accountants to register each transaction into the subsidiary ledger. The amount in the general ledger is directly copied from the amount in the account summary table. Enterprises can prepare account summaries every five days, ten days, fifteen days, or one month according to the business volume. If the business is quite large. It can also be edited every day.

　　 2、 Specific contents:

1. The first thing to do every month is to register the bookkeeping voucher according to the original voucher (you must do it after being signed by the person with signing authority of the finance (manager) when making the bookkeeping voucher), and then prepare the account summary table at the end of the month or regularly to register the general ledger (the reason for the registration at the end of the month is that the trial balance of the account summary table is needed to ensure that the records are recorded correctly), Each transaction is recorded in the sub ledger according to the bookkeeping voucher.

2. At the end of the month, we should also pay attention to drawing depreciation, amortization of prepaid expenses, etc. If the start-up expenses of a new enterprise are all transferred into expenses in the first month . The entry of depreciation accrual is debited by management expenses or manufacturing expenses and accumulated depreciation. The depreciation amount is calculated according to the original value, net value and service life of fixed assets. At the end of the month, taxes and surcharges will be withdrawn, which is actually the local tax. It refers to the withdrawal of taxes and surcharges, including urban construction tax, education surcharges, and tax decisions 。

3. After the account summary is prepared at the end of the month, two entries are prepared. The first entry: transfer the total amount of profit and loss account into the profit of the current year, and borrow the main business income (investment income, other business income, etc.) to borrow the profit of the current year.

The second entry: borrowing the current year's profits to borrow the main business costs (main business taxes and surcharges, other business costs, etc.).

After transfer in, if the difference is in the debit, it is a loss and does not need to pay income tax; if it is in the credit, it indicates that the profit needs to pay income tax.

Calculation method: income tax=credit variance * income tax rate, and then prepare bookkeeping voucher.

Borrow income tax, loan tax payable -- income tax payable, loan income tax by profit of this year（ Although income tax is related to profits, it is not a loss that must not pay income tax. It mainly depends on whether the adjusted taxable income is a positive number. If it is a positive number, income tax should be calculated. At the same time, attention should be paid to the income tax accounting method. When the tax payable method is used, the amount of the income tax account and the tax payable account is equal. When the tax impact method is used, When there is a time difference, the amount of income tax account and tax payable account is not equal).

4. Finally, the balance sheet is prepared according to the balance of the owner's equity (actually received data, capital reserve, undistributed profits, surplus reserve) account of the assets (monetary capital, fixed assets, accounts receivable, notes receivable, short-term investment, etc.) liabilities (notes payable, accounts payable, etc.) in the general ledger (referring to the amount registered on the last day of the general ledger account), The profit statement is prepared according to the amount (amount refers to the amount of the current month) of profit and loss accounts (such as administrative expenses, main business costs, investment income, main business surcharges, etc.) in the general ledger or account summary.

(The main business income and taxes payable should be determined according to the amount of tax copied in the national tax every month, because the tax controller will print a form with specific figures)

5. The rest is to bind vouchers, write report notes, analysis tables, etc

6. Attention:

a. In addition to the preparation of bookkeeping vouchers and the registration of sub ledgers, the above shall be carried out at the end of each month.

b. Cash settlement and bank account settlement at the end of the month must be consistent with the account certificate and the account reality. At the beginning of each month, pay attention to the analysis of outstanding funds according to the bank reconciliation monotonous bank account balance reconciliation table. Pay attention to the time when filing tax returns at the beginning of the month, and do not delay filing tax returns. In addition, invoices issued in the current month are recorded in the current month. Monthly analysis of transaction aging and amount, including A/R, A/P and other A/R.

　 III report form Question:

The accounting statements of an enterprise include four statements, including a statement of profit distribution and a statement of cash flow in addition to the balance sheet and the income statement. The profit distribution statement only needs to be prepared at the end of the year, because only at the end of the year will the enterprise distribute the profits. The cash flow statement is only prepared according to the requirements of the tax department, and different regions and provinces have different requirements. The tax department will ask for your request during the annual inspection in April. (Management, finance, business, manufacturing and other expenses have no balance at the end of the month The balance of profit and loss account can be reserved at the end of the month under the statement method; If there is a balance in the manufacturing expenses, it belongs to the expenses to be allocated for the products in process, and it is regarded as the inventory on the balance sheet. ）You need to see what you have in the income statement. As long as you have in your account, carry forward the profits. It's not easy to be wrong The profit of this year in the income statement should be consistent with that in the asset statement.

　　 Details supplement:

1. Value added tax, enterprise income tax shall be reported in the national tax report (only enterprises registered after January 1, 2002 shall be reported in the national tax report; individual income tax and other taxes shall be reported in the local tax report

2. Month end certification (input tax); Tax copying at the beginning of the month (output tax)

3. The tax law stipulates that enterprises, public institutions and social organizations that establish trade union organizations shall pay 2% of the total monthly wages of all employees to the trade union, which shall be deducted before tax on the basis of the Special Receipt for Appropriation and Payment of Trade Union Funds issued by the trade union organization. If the Special Receipt for Appropriation and Payment of Labor Union Funds cannot be issued, the extracted labor union funds shall not be deducted before enterprise income tax).

4. Three insurances and one fund: housing provident fund, endowment insurance, medical insurance, unemployment insurance

5. Transportation cost, loading and unloading cost, reasonable loss and inspection cost of circulation enterprises are included in operating expenses, and industrial enterprises are included in costs

6. If the unit has no trade union organization, it is not allowed to accrue trade union funds, let alone adjust them after accruing. Income tax only needs to be withdrawn once a quarter, not monthly.

7. Cash is generally withdrawn from the "basic deposit account". It is generally stipulated that cash cannot be withdrawn from the settlement account, but only under special circumstances.

8. Scope of travel expenses: transportation expenses, accommodation expenses, food allowance, postal expenses, baggage freight, miscellaneous expenses

9. Cashier journal kept for 25 years