The difference between manual accounting and computerized accounting is as follows: 1. The information filled in when issuing invoices is different. Manual accounting requires filling in the buyer’s unified social credit code in the “Buyer Taxpayer Identification Number” column of the declaration.
If the buyer is an enterprise, the unified social credit code should be provided to the seller when requesting the declaration.
When the seller provides computerized accounting, the buyer's taxpayer identification number should be filled in the "Purchaser's Taxpayer Identification Number" column. Invoices that do not meet the regulations shall not be used as tax vouchers.
Computerized accounting is unique. As long as the company's invoice code is found to be different in the tax invoice system, the company's input and output invoices can be queried, and it can be known whether the company has issued false invoices.
2. Different responsibilities. Manual accounting. Responsible for the unified management of the unit's property and materials. Conduct a property inventory every year, improve the storage, use, maintenance, compensation, scrapping, loss reporting and personnel transfer and handover systems to ensure that the accounts and materials are consistent.
The accounting computerization department is responsible for organizing the preparation of the unit's fund raising plan and use plan, and organizing its implementation.
Fund raising plans and use plans should be prepared annually, quarterly, and monthly based on the unit's business forecasts and business decisions as well as production, operation, supply, sales, labor, and technical measures, and based on the enterprise's economic accounting.
The responsibility system breaks down various plan indicators, issues them for implementation, and supervises their execution.
According to the requirements of production and operation development and saving funds, organize relevant personnel to reasonably determine the fund quota, strengthen the use management of funds, and improve the effect of fund use.
According to the requirements of combining management and utilization and centralized and hierarchical management of funds, formulate fund management and accounting implementation methods, and organize relevant departments to implement them. 3. Manual accounting includes 20 items with different scopes, namely, power construction fund income, Three Gorges Project construction fund income, road maintenance
fee income, vehicle purchase surcharge income, railway construction fund income, highway construction fund income, civil aviation infrastructure construction fund income, post and telecommunications surcharge fund income, and port construction fee income.
Accounting computerization includes the value-added tax, consumption tax, corporate income tax, resource tax, land value-added tax, urban maintenance and construction tax, real estate tax, land use tax, vehicle and vessel tax, education surcharge and other taxes paid by enterprises in accordance with the law, and mineral resource compensation
Fees, stamp duties, farmland occupation tax and other taxes, as well as personal income tax collected and paid by the enterprise before being handed over to the state.
4. The assessment content is different. Manual accounting mainly assesses whether the country's constitution, laws and decrees can be conscientiously implemented, whether the staff have the moral character they should have, whether they have the business skills to do their job well, and the necessary cultural knowledge and
Practical work ability.
Computerized accounting mainly assesses attendance, academic performance and work attitude, as well as the quantity, quality and efficiency of completed tasks.