Accounting daily work content and process: 1. Before the end of each month, the input deduction coupon of the special value-added tax invoice must be certified, preferably 20 days ago.
If there are any discrepancies, return them promptly and re-issue a qualified VAT invoice (note that the password area cannot be folded and cannot be altered or stained).
2. From the 1st to the 10th of each month (tax copying days in various places are determined according to the requirements of the local national tax department), general taxpayers must copy their taxes.
3. Before the 5th of each month, general taxpayers must file tax returns so that they can receive purchase invoices.
4. Before the 10th of each month, file tax returns (neither national tax nor local tax is missing. If there is freight tax, first file a freight tax deduction statement with the national tax).
General taxpayers can file remotely electronically; small-scale taxpayers can file by phone: press 12366 and follow the prompt tone to file tax returns.
Paper statements are sent once a quarter in triplicate.
5. When filing personal income tax, don’t forget to bring a copy of your salary schedule.
6. Submit statistical reports to the Municipal Statistics Bureau before the 8th of each month.
7. Declare corporate income tax for the previous quarter before April 15, July 15, October 15, and January 15 every year.
8. If you declare corporate income tax for the previous year before February 15 of each year, you must first pass the audit department's review.
9. Before February 15th of each year, you must remember the self-verification and self-payment of local taxes for the previous year. At the same time, you must pay attention to whether the national tax has this requirement.
10. The "water conservancy fund" calculated and paid based on sales must be declared within 10 days after the end of each quarter.
11. In April, you must declare the "water conservancy fund" calculated and paid based on the number of employees and unit quotas.
12. In May, you must declare the "education surcharge for on-the-job employees" calculated and paid based on April's salary.
13. "Real estate tax and land use tax" should be reported to the municipal local tax for each quarter before March, June, September and December 10. In some places, the tax should be declared annually.
14. "Vehicle and vessel use tax" is collected when paying road maintenance fees.
15. The flood prevention fund is charged at 0.1% of the income and is collected twice a year.
16. The non-staple food fund is collected based on the number of employees x 24 yuan.
17. The "security fund" for disabled people is based on the city's average salary of employees in the previous year × 1.6% × number of people. 18. The CA digital certificate service fee for general taxpayers is 500 yuan, the VAT invoicing system maintenance fee is 480 yuan, and the remote electronic declaration system is 480 yuan.
Charged annually.
19. Trade union funds shall be handed over to the Municipal Federation of Trade Unions based on 40% of the withdrawal ratio of trade union funds.
20. If you are a local enterprise, you may have to pay a "local education surcharge".
Problems in daily accounting work: Basic accounting work is the basic link of accounting work and an important guarantee for the orderly progress of accounting work.
Weak basic accounting work not only affects the effective performance of accounting functions, but also interferes with the social and economic order to a certain extent, which will have an extremely serious negative impact on the operation and management of each unit.
However, due to various factors, there are still some unoptimistic problems in basic accounting work, which are mainly reflected in: 1. The leadership does not pay enough attention, and accounting personnel are replaced too frequently. In some administrative institutions and non-public joint-stock enterprises, a large part of the accounting reimbursement
Some account clerks do not have professional qualification certificates, and some account clerks hold multiple positions.
In some units, the accounting clerks have been replaced several times within a year, and in some units, the positions of accounting clerks are rotated by office staff. This has caused the financial staff to have wandering minds and become uneasy about financial work, which directly affects the accounting work of the unit.
Some accounting staff have low academic qualifications and lack of professional knowledge. Some financial staff have not studied accounting and related business knowledge. They have only a smattering of accounting knowledge and are unable to create accounts according to the accounting system. They record books randomly, have unclear procedures, and make serious mistakes.
For example, there are no original documents or incomplete documents when preparing accounting vouchers, and the items filled in the vouchers are incomplete; handling, review, acceptance, and approval signatures are incomplete; accounting subjects are improperly used; there is no internal audit system; the summary of the account book records is unclear; and the records are not recorded in a timely manner.
Account; not settling accounts, transferring money; not correcting errors as required, etc.
The audit is not standardized, the original data is distorted, and the basic accounting data is untrue. Accounting should be based on various original vouchers obtained in economic activities. However, at present, some units, for the sake of local interests and the needs of small groups, do some illegal things.
Expenditures are handled with fake invoices or original vouchers. In addition, the unit does not strictly review the vouchers. In some units, the amounts of the original documents and accounting vouchers do not match, there is a phenomenon of false declarations and false claims, unclear records of detailed accounts, and financial chaos.
Cause serious distortion of accounting information.