1. According to the format requirements of all kinds of account books to be used, prepare all kinds of account pages and bind loose-leaf account pages into a book with account clips.
2. The account book "opening statement" shall indicate the company name, account book name, number of books, number, beginning and ending pages, opening date, names of bookkeeper and accounting supervisor, and affix the official seal of the company. When the bookkeeper or accountant in charge transfers his work this year, he shall indicate the handover date, the handover personnel and their names, and both parties shall sign or seal them to clarify the economic responsibility.
3. According to the order and name of the chart of accounts, establish a general ledger account on the general ledger account page; According to the requirements of detailed accounting of general ledger accounts, secondary and tertiary detailed accounts are established on each detailed account. At the same time, when the original unit established accounts at all levels in the current year, it should carry forward the account balance of the previous year.
4. When user-defined account books are enabled, they should be numbered sequentially from the first page to the last page, and page skipping and missing numbers are not allowed; When using loose-leaf account books, the page numbers of subjects should be compiled according to the order of subjects. After each account number, you should fill in the "Account Directory", log in the account name page in the directory, and paste index paper (account label) to indicate the account name for easy retrieval. In addition to manual bookkeeping, you can also use computerized accounting software, such as easy bookkeeping, computer bookkeeping, checkout, statements and so on.
How to make an account? How do small companies do accounting and tax returns? Accounting and tax declaration process
5. The company shall handle the Tax Registration Certificate within one month after handling the business license, and establish account books within one month after handling it. One month after handling the tax registration certificate, you will start to declare: personal income tax, value-added tax, urban construction tax, education surcharge, enterprise income tax, etc. The specific taxes will be determined according to the company's business scope.
It should be noted that even if the company has no business, it needs to fill in an empty form, which is what we often call 0 declaration, and the other is 0 declaration time. According to the experience of our industry, it is best not to declare 0 for more than 4 months in a row, otherwise the tax bureau will think that you have evaded taxes and the impact is not good. So, you have to apply for some anyway.
? What I have described above is my own bookkeeping and tax return. If I don't want to do it myself, it's ok for an organization to do it for me, and the charge is not high. For enterprises, it is equivalent to asking an accountant to spend 2-300 yuan a month, which also solves the big problem. Why not?
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