1. Several requirements for doing a good job in final accounting work

(1) Raise awareness and conscientiously do a good job in the final accounting work of city commercial banks. The annual final accounting work is not only a specific accounting work for the enterprise to summarize the annual accounting data, prepare the final accounting report, and calculate the operating results, but also a comprehensive cleaning, verification, and inventory of the annual assets, liabilities, and owner's equity. It is a comprehensive work and verification, and at the same time, it is also a basic work for enterprises to implement the national financial accounting system and various tax regulations. It has a great role in promoting enterprises to improve their business management level, standardize financial behavior, and protect the legitimate rights and interests of the country and owners. Therefore, urban commercial banks must attach great importance to final accounting work, strengthen organizational leadership, organize carefully, make overall arrangements, and effectively do various tasks in final accounting in accordance with the current financial accounting system and tax regulations.

(2) Combined with the final accounting, conscientiously complete the final settlement and settlement of corporate income tax. At present, the taxable income of my country's corporate income tax is determined through tax adjustments based on corporate accounting. This requires companies to correctly calculate and reflect operating results, provide the tax department with reliable tax information, and declare and pay correctly. corporate income tax. Therefore, in the final accounting work, city commercial banks must strictly implement the scope and standards of financial expenditures prescribed by the state, strengthen financial supervision, and consciously maintain financial discipline; on the other hand, they must also pay attention to the connection between tax regulations and financial systems. When urban commercial banks make tax returns, if the financial system is inconsistent with the tax law, they should make tax adjustments in accordance with the tax law and pay corporate income tax in accordance with the law.

(3) Carefully prepare for the final accounting. Whether the preliminary preparation work for the final accounting is sufficient and solid is related to the quality of the final accounting work. Therefore, before the final accounts, city commercial banks must conduct a comprehensive inventory and verification of the bank's assets, focusing on cleaning up funds, taking inventory of properties, verifying internal and external accounts, valuable certificates and important blank vouchers, etc., to ensure that the accounts are consistent and The accounts are consistent and the accounts and cards are consistent. If problems are discovered, they must be dealt with in a timely manner before the final accounts. Important financial matters such as the deduction of property losses, the write-off of bad debts, the withdrawal of head office management fees, and the compensation of losses must be reported to the supervisor in accordance with the prescribed procedures and authority. The tax department shall review and approve the application and shall not handle it without authorization.

(4) Establish and improve the internal financial management system in conjunction with the accounting and final settlement work. In the final accounting work, city commercial banks must carefully find and analyze weak links and existing problems in financial management, and establish and improve internal financial management systems to address such existing problems, including: wages, depreciation, property losses, dead time ( A series of management systems including bad debt losses, travel expenses, business entertainment expenses, medical expenses, employee welfare expenses, etc., and conscientiously do a good job in the control, accounting, analysis and assessment of various financial revenue and expenditures.

(5) Provide tax guidance. Since the city commercial bank is a newly established joint-stock commercial bank based on the original collective city credit cooperative after 1995, there are many novice corporate accounting personnel who are not familiar with the current corporate income tax policies, regulations and financial systems. Before starting, the competent tax authorities should take various forms to provide timely tax guidance to the accounting personnel of urban commercial banks so that they can correctly understand and master the relevant tax policies and financial regulations.

(6) Do a good job in preparing financial reports. The preparation of financial reports is one of the important tasks of corporate accounting final accounts, and it is also a summary written material that reflects the financial status and operating results of a company. Therefore, city commercial banks must organize relevant personnel to carefully prepare annual financial reports.

Financial reports include balance sheets, profit and loss statements, relevant schedules and financial statements.

The relevant statements involved in the financial report must be complete in content, true in figures, accurate in calculation, clear in explanation, complete in tables and appendices, complete in seals, and prepared in a timely manner, especially if there are numbers between tables. The related ones must be checked and consistent according to regulations.

The financial statement must contain the following contents: increases and decreases in assets, liabilities and equity, increases and decreases in deposits and loans, write-off of bad debts and bad debts, financial revenues and expenditures, payment of taxes, Increases and decreases in various properties and materials, realization and distribution of profits, etc.; accounting methods adopted for certain major projects; matters that have a significant impact on the financial status of the current or next period; from the completion of the preparation of the balance sheet to the reporting period Matters that have occurred that have a significant impact on the financial status of the city commercial bank; other matters that need to be explained in order to correctly understand the financial report, etc.

The financial reports prepared by city commercial banks shall be submitted to the competent tax authorities within 45 days after the end of the year. 2. Relevant taxation and financial handling regulations

(1) Issues regarding various income accounting principles. All incomes of urban commercial banks, including interest income, income from financial institutions, fee income, exchange income, subsidy income, investment income, other operating income, etc., unless otherwise stipulated by the state, must be determined in accordance with the regulations. Accounting shall be conducted on the accrual basis and shall be truthfully reflected in the relevant financial statements.

Income from consulting services, income from transfer of intangible assets, surplus in fixed assets, net income from the sale of fixed assets, surcharge for education fees, fine income, cashier accounts, income from securities trading errors, and income from creditors Accounts payable and other income that cannot be paid due to special reasons should be truthfully included in the final accounting accounts as other operating income or non-operating income, and must not be concealed, omitted, or used as small treasury expenses.

(2) Regarding the handling of receivable and uncollected interest. All loans of urban commercial banks must be settled annually and quarterly according to the applicable interest rates stipulated by the state, and all receivables must be collected. Interest receivable and uncollected on undue multi-year loans shall be calculated on a case-by-case basis and included in the current profit and loss. For loans that have not been recovered for more than half a year beyond the original agreed period (including extension), the interest receivable should be calculated, but it may not be included in the current profit and loss. It will be included in the current profit and loss when it is actually received.

(3) Regarding the processing of credit card business receipts and payments. The various incomes (including overdraft interest income, fee income, etc.) and related expenses incurred by city commercial banks from operating credit card business (including cost of production and other expenses) should be accounted for separately, and relevant expenses must not be directly offset against income.

(4) Regarding the treatment of interest income from treasury bonds. According to the relevant provisions of the Interim Regulations on Corporate Income Tax and the Implementation Rules, the interest income from the purchase of treasury bonds by urban commercial banks shall not be included in the taxable income.

(5) Regarding the handling of handling fee income from handling treasury bill business, city commercial banks that obtain special national fiscal appropriations for handling treasury bill business can be accounted for as handling fee income in a special account and are not included in taxable income, and are used exclusively for this work. Publicity, meetings, personnel training expenses, the purchase of necessary sporadic equipment and rewards for outstanding sales personnel, etc.

(6) Regarding the issue of selling employee housing in the housing system reform. Relevant national regulations stipulate that if all property rights of employee housing are sold to employees, the part of the income that exceeds the net value of the house shall be included in the employee housing working capital fund; the part of the income that is lower than the net value of the house shall be temporarily recorded in the housing working capital fund. .

(7) Regarding the principle of expense expenditures. City commercial banks must list various expenses in accordance with the accrual basis in accounting. Any expenses that do not belong to the current year's expenses shall not be calculated as a pre-determined amount. The expenses that should be included in the current year's expenses (including prepaid expenses, amortization of intangible assets, amortization of deferred assets, etc.) must be included in the current year's expenses in the form of a provision. Expenses that should be included in the current year's expenses must not be included in the expenses. Expenditure items that are transferred to the next year in the form of deferred or amortized expenses that have a prescribed proportion under current policies should be strictly controlled within the prescribed proportion. The portion exceeding the control proportion should be taxed when declaring and paying corporate income tax. Adjustment.

(8) Regarding the treatment of interest payable. For funds raised by urban commercial banks in the form of liabilities, interest payable shall be accrued in stages according to the applicable interest rates stipulated by the state, and the enterprise costs shall be calculated and paid to the actual amount. The creditor's interest should be offset by the interest payable, and the shortfall shall be paid directly in the cost. The current year's profit shall not be adjusted by under-mentioning or over-mentioning the interest payable.

(9) Regarding fixed asset decoration expenses and leasing expenses. Solve the problem. In order to effectively control the fixed asset decoration expenses and leasing expenses of urban commercial banks, special approval management measures are implemented, and they can only be handled according to regulations after being submitted to the competent State Taxation Bureau for approval.

The renovation costs (improvement expenses) of fixed assets leased by urban commercial banks should be included in deferred assets and amortized in installments during the lease validity period. If the lease validity period exceeds five years or there is no specified lease validity period, it can be amortized in installments within five years. .

For fixed assets leased by city commercial banks, the maximum standard rental fee included in the cost for the current period shall not exceed the original value of the fixed asset, the expected net residual rate and the same type of fixed assets stipulated in the financial management regulations. The minimum depreciation life of fixed assets, and the depreciation amount calculated using the average life method.

(10) Regarding salary management issues. According to the provisions of the current financial system, before the issuance of the "Notice of the State Administration of Taxation on Several Issues Concerning Strengthening the Financial Management of Urban and Rural Credit Cooperatives" (Guo Shui Fa [1996] No. 128), urban commercial banks that have implemented performance-related measures with the approval of the competent State Administration of Taxation, It can continue to be implemented until expiration, and other urban commercial banks will implement tax calculation methods for wages.

For urban commercial banks that have been approved to implement the work-efficiency linking method, and subject to review by the competent state taxation bureau, the actual salary paid can be deducted before tax for the current year. The amount of wages withdrawn by urban commercial banks in accordance with the approved performance-linked method that exceeds the actual wages paid shall not be deducted before tax in the current year; the excess shall be used to establish a wage reserve fund, and when it is actually paid in subsequent years, it shall be approved by the competent state taxation bureau. Review and deduct the actual amount before tax in the actual payment year.

For urban commercial banks that implement tax-calculated wages, the per capita monthly salary can be deducted up to 660 yuan before tax. The details are determined by the State Taxation Bureau of each province, autonomous region, and municipality directly under the Central Government with reference to the deduction standards of local state-owned commercial banks.

(11) Regarding the withdrawal of bad debt reserves. The bad debt provisions of urban commercial banks were withdrawn based on 1% of the loan balance at the beginning of the year. They were withdrawn at the basis of 1% of the loan balance at the end of the year and included in the cost of the year.

The bad debt reserves written off in the current year can be made up in the next year. The specific calculation formula is as follows:

The bad debt reserves that should be withdrawn in the current year = the balance of various loans at the end of the year (deducting entrusted loans, using treasury bonds as the

Mortgage loan of the pledged property) × 1% - the balance of the bad debt reserve of the previous year.

For loans that meet the conditions for writing off bad debts, they can be written off from the bad debt reserve fund after being submitted to the competent state taxation bureau for approval according to the prescribed procedures and authority, and the shortfall can be withdrawn in subsequent years. The provision for bad debts continues to be written off.

(12) Regarding the handling of employees’ housing provident funds. The employee housing provident fund withdrawn by urban commercial banks shall be based on the total salary allowed to be deducted before tax, and shall be withdrawn according to the proportion stipulated by the state and allowed to be deducted before tax. For urban commercial banks that have not withdrawn employee housing provident funds in previous years, the amount can be added to the year of establishment of the urban commercial (cooperative) bank, and the deduction can be made in installments within two years. The employee housing provident funds that should be withdrawn before the establishment of urban commercial (cooperative) banks shall not be deducted before tax.

(13) Regarding the cost of renovation of dilapidated buildings and purchase of armored vehicles. The fees paid by commercial banks for the renovation of dilapidated buildings and the purchase of cash transport trucks shall be treated as the purchase and construction of fixed assets and shall not be included in the current costs.

(14) Regarding the issue of ownership of public funds accumulated by urban credit cooperatives. In the work of establishing urban commercial banks, when it comes to the ownership of the accumulated property rights of the public funds of the original urban credit cooperatives, we must strictly follow the "Notice of the General Office of the State Council on the Ownership of the Public Assets of Urban Credit Cooperatives in the Work of Establishing City Commercial Banks" ” (Guoban Fa Dian 1998) No. 2) and the “Notice of the State Administration of Taxation on Issuing the "Operation Procedures for Verification of Asset Liquidation and Capital Verification of Urban Collectively Owned Enterprises and Units" (Guo Shui Fa [1998] No. 106) shall be implemented. For urban commercial banks that have not quantified their public capital accumulation to the original investors in accordance with the provisions of the above documents, they must be specially cleaned up in the 1998 final accounting work, and relevant equity should be adjusted in a timely manner according to regulations. If it is really difficult to directly adjust the relevant equity, after approval by the provincial state taxation bureau, the corresponding accumulated part of the public capital (share capital) as urban collective capital (mainly including tax exemptions and statutory surplus reserves over the years) , on the premise of protecting the rights and interests of new shareholders when the commercial (cooperative) bank is established, it can be made up with the capital reserve, surplus reserve and undistributed profits of the city commercial bank. If the capital reserve, surplus reserve and undistributed profits cannot be made up, It can be made up with the after-tax profits realized in subsequent years.