Tax Issues For Financial Accounts At The End Of The Year

Make a general analysis of the taxes and charges of enterprises in the year, calculate the tax burden of the year, compare with the tax burden prescribed by the local tax authorities, and make appropriate adjustments according to the tax stipulated by the tax authorities.

This is because the tax authorities' audit cases are often selected from enterprises with abnormal annual tax rates, so enterprises should calculate their tax situation at the end of the year.

The formula for calculating the tax rate of domestic enterprises: the accumulative value of the "tax rate" of the value added tax in a certain period of the domestic market = the amount of "payable tax" in the current month, and the total number of taxable sales in the current period.

1, monthly "taxable amount" is the total amount of tax payable in the monthly value-added tax return.

2, the month "taxable sales" = monthly value-added tax returns according to the applicable tax rate, sales of goods and services + tax collection according to simple collection method.

Attachment: the value added tax "tax rate" in a certain period = the total accumulated tax payable in the current month, and the total number of taxable sales in the current period.

= month of the current month [output tax - (input tax to income tax out) - tax on the previous period] accumulated number + the total number of tax payable for the current simple collection method, the cumulative amount of the amount of tax payable in the current period.

= the current period [the cumulative number of output tax - (cumulative tax income tax income pferred out cumulative number) - period of initial tax allowance + terminal tax payable] + the total number of taxable amount of tax payable in the current period, the cumulative amount of tax payable in the current period, and the cumulative number of taxable sales in the current period.

Note: the above [output tax - (input tax - income tax out)) - the tax on the previous period is more than 0 (no negative number, the negative number is actually the final tax allowance), which is consistent with the "calculated tax payable according to the applicable tax rate" in the declaration form.

After the promulgation of the new accounting standards, many accounting items have been adjusted, such as inventory accounting, management and identification of fixed assets, disposal of biological assets, recognition and measurement of income, etc. accounting standards for enterprises have focused on their own accounting treatment and whether there are any problems that are not up to the accounting standards.

The accounting estimates made by enterprises in the middle of the year are re estimated according to the situation at the end of the year to see if the estimate is reasonable.

No invoice, the Tax Bureau Inspection will inevitably big eye, who made the tax law says no invoice costs can not be paid, but in most cases, the invoice can not be in place in a long time, long time will be forgotten, so the invoice problem is clematis, but at the end of the year, we also need to check, whether there is any cost that should be incurred in the current period has not yet obtained the invoice situation.

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What are the payment vouchers for the scope?

One is based on

Receipt and payment voucher for activity receipts and payments.

There are mainly administrative receipts receipts, such as fines for law enforcement agencies, litigation costs of judicial organs, registration fees and licensing fees charged by certain administrative organs such as licences and permits.

Two is based on the unit's internal management and financial management needs, the division of internal and personal economic responsibility receipts and payment vouchers (internal settlement vouchers).

The three is the "professional invoice". The detailed rules for the implementation of the invoice management regulations stipulate: deposits, loans, remittance, pfer vouchers, insurance certificates for state-owned financial and insurance enterprises; stamps, postal orders, telegrams and telegrams receipts for state owned postal and telecommunications enterprises; passenger tickets and waybills for state-owned highways, civil aviation enterprises and pportation departments of state owned railways, civil aviation enterprises and pportation departments, approved by the State Administration of Taxation or the taxation bureaus of provinces, autonomous regions and municipalities directly under the central government, can be managed by the competent departments of the State Council or autonomous regions or municipalities directly under the central government, including the printing and use of professional invoices, but not overprinting the invoice supervision regulations of the Inland Revenue Department.

Check whether any accounting items should be amortized in that year.

Whether there is any depreciation or not, because if the year is not amortized or the depreciation is not mentioned, the subsequent year's supplement shall not be deducted before tax.