1. How much is the charge for bookkeeping by agents?
Generally speaking, the charge standards of bookkeeping companies can be divided into the following categories according to the types of corporate taxpayers and the invoice amount:
(1) Small-scale taxpayers: the charge for bookkeeping by agents starts from 2 yuan/month;
(2) General taxpayer: the agency bookkeeping fee starts from 4 yuan/month;
(3) foreign-funded enterprises: the bookkeeping fee is generally 6-1,2 yuan/month;
In addition, for small-scale enterprises with zero declaration during the operation period, or enterprises with small invoice collection, the agency bookkeeping fee is generally 2 yuan/month, which is 2,4 yuan a year.
For ordinary taxpayers, due to the relatively complicated accounting treatment, the minimum standard is 4 yuan/month, and the larger the invoice amount, the higher the price.
2. What services does agency bookkeeping include:
The following are seven items that agency bookkeeping must do:
1. Checking taxes
means that the tax administrator in charge of the company correctly checks the taxable types and tax items of the enterprise according to the characteristics and business scope of the company's actual operation. There are mainly business tax and value-added tax, enterprise income tax and so on. There are 3% small-scale taxpayers of value-added tax; 6% general taxpayer of service enterprises; 11% technical service general taxpayers; 17% of trade and production taxpayers.
2. Financial planning
Accounting treatment planning directly serves the accounting treatment of accounting and is put forward according to the needs of accounting practice. However, the significance of developing accounting treatment planning is not limited to this. Accounting planning is defined as: within the scope permitted by the national accounting laws and regulations system, through the systematic planning and arrangement of fund-raising, investment, management and other activities, accounting accounts are rationalized and standardized, so as to promote the legalization of economic activities.
accounting treatment planning is an activity that the unit reasonably and legally reflects its own business. It is an integral part of economic management.
Accounting treatment planning is not to falsify accounts, fabricate economic business or forge or fabricate vouchers, but in accounting treatment planning, economic business is true, and all records and vouchers must also truly reflect the economic business itself. For example; Accounting treatment planning is to reasonably confirm, measure and record the income of the current year by arranging the production tasks, contract signing time and delivery time of the current year. When the goods have been issued and the tickets have been issued, it is a false account to record the income for one year in order to pay less taxes.
3. Tax declaration
Tax declaration refers to the legal act of taxpayers submitting written reports on tax matters to the tax authorities according to the time and content stipulated in the tax law, which is an important basis for taxpayers to fulfill their tax obligations and bear legal responsibilities, and is the main source of tax management information and an important system of tax management.
the main contents of the tax returns or tax withholding statements of taxpayers and withholding agents include: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Tax declaration refers to the legal act that taxpayers and withholding agents submit relevant tax matters and taxes payable to the competent tax authorities in written form within the reporting period in accordance with the contents stipulated in the tax law or relevant administrative regulations of the tax authorities after their legal tax obligations occur.
4. bookkeeping by agency
(accounting law) Article 36 stipulates that if the conditions are not met, an intermediary agency established with approval to engage in bookkeeping by agency shall be entrusted for bookkeeping. Agency bookkeeping refers to entrusting all the accounting, bookkeeping, tax filing and other work of this enterprise to a professional bookkeeping company. This enterprise only has cashier personnel to be responsible for the daily money revenue and expenditure business and property preservation.
5. tax accounting
the basic procedures and methods of agency bookkeeping mainly include value-added tax and accounting treatment, consumption tax and accounting treatment, business tax, enterprise income tax and accounting treatment, personal income tax, customs duty, property tax, urban land use tax and so on.
6. Final settlement
Final settlement refers to the taxpayer's own calculation of taxable income and tax amount for the whole year in accordance with tax laws, regulations and other enterprise income tax provisions within a specified period after the end of the tax year, determination of the amount to be supplemented or refunded for the year according to the amount of income tax paid in advance monthly or quarterly, filling in the annual enterprise income tax return form, handling the annual enterprise income tax return with the competent tax authorities, and providing relevant information required by the tax authorities.
7. Annual inspection of industry and commerce
The State Administration for Industry and Commerce issued a notice on February 9, 214, and officially stopped the annual inspection system of enterprises from March 1, requiring industrial and commercial authorities at all levels to make preparations for the implementation of a series of new systems, such as the publicity system of enterprise annual reports. This move means that the industrial and commercial annual inspection system officially bid farewell to the historical stage. According to the newly issued (registered capital registration system reform plan) in the State Council, the annual report publicity system of enterprises officially replaces the annual inspection system of enterprises.
III. General process of agency bookkeeping:
Signing an agreement: after signing the agreement, contact the customer to submit relevant materials within two working days;
ticket collection notice: pick up tickets at home or send invoices by special express delivery companies;
bookkeeping: during bookkeeping, one-on-one understanding of enterprise accounts
accountant audit: tailor-made accounting service according to enterprise conditions
tax declaration: declaration of value-added tax, tax increase, individual tax and enterprise income tax
provision of financial statements: including enterprise balance sheet, income statement, cash flow statement, general ledger, subsidiary ledger, etc.
daily financial answering questions:
IV. Factors affecting the level of fees:
(1) Enterprise scale: The larger the entrusted company is, the higher the corresponding fees will naturally be, because the larger the company is, the greater the business volume will be, the greater the number and amount of bills will be, and the higher the corresponding service fees will be. Belongs to the decisive factor that affects the agency bookkeeping fee;
(2) Industry type: The different industries of the entrusting company will also affect the amount of agency bookkeeping fees. For customers engaged in ordinary industries, the fees charged by agency bookkeeping companies are relatively low, while for some special industries, it is more difficult for service personnel of agency bookkeeping companies to handle related businesses, and the fees charged will be higher. There will also be subtle differences in service fees in different industries;
(3) charging forms: nowadays, there are three kinds of charging forms commonly used by agency bookkeeping companies: monthly, quarterly or yearly, which correspond to the monthly, quarterly and yearly subscription of many softwares. Generally speaking, agency bookkeeping companies generally implement that the average annual fee is less than quarterly fee, and the average quarterly fee is less than monthly fee. When choosing an agency bookkeeping company, you can choose the appropriate charging form;
(4) regional differences: other things being equal, the more you choose an agency for bookkeeping in a big city, the higher the fees will be, especially in those first-tier cities, and the fees charged by agency bookkeeping companies will be significantly different from those in other cities;
(5) Service organizations: In the same place, the fees charged by different agency bookkeeping companies are different. Companies that charge too much should not be selected, and companies that charge too little should not be selected, because agency bookkeeping companies will inevitably reduce the service content and reduce costs for the sake of corporate profits.
legal basis:
accounting law policy.