tax registration certificate should be where to apply for

Accounting is going on!
Accounting novice, how do account (a), to the newly established company engaged in the first month of the financial work must be dealt with 10 professional issues 1, accounting personnel to the newly formed company the first thing to consider is what? A: First of all, to consider to establish and improve the financial rules and regulations; then, to consider the accounting system used by the new company, accounting methods and the types of taxes involved; Finally, began to prepare accounts. 2, the newly established company to do the vouchers? A: The first enterprise established accounting vouchers must be paid-in capital: by: silver deposit deposit / fixed assets / inventory / intangible assets / loans:. 3, the first month for the account must solve the taxes to the problem? A: First, the VAT tax calculation; Second, the provision of land tax taxes: in accordance with the tax law requires companies pay VAT calculated should be made provision for the payment of part of the land tax taxes mainly include: urban maintenance and construction tax and education surtax press should pay VAT as the base, the calculation and payment of other taxes: normal month, companies need only consider the calculation of VAT and provision for Government rent taxes, but individual months, such as quarterly, at the end of the end shall be calculated subject to income tax; according to tax authority requirements on a quarterly or half-yearly payment of stamp duty, property tax, land use tax, organization code certificate, state tax, land tax, tax registration certificate should be where to apply for? What is the procedure before? Answer: (a) Limited shall go through the documents: 1, business license (and deputy) 2, organization code certificate (and deputy) 3, tax, land tax registration certificate (and deputy) 4, the official seal financial Seal Legal Representative Name chapter each to a capital verification report, business retention, the articles of association of a (b) Limited costs a, Nuclear name costs 30 yuan (PUC, RC do not) 2 and verification costs 1000 yuan (This is the 500,000 under verification by registered capital charge) 3, industrial and commercial registration fee of 0.08% (the registered capital of 0.08% charged) 4, code card fee of 108 yuan 5, country, land tax 100 yuan 6, engraved chapter 600 yuan (regional differences) (c) Limited procedures: 1. name the local Administration for pre-approved; 2 bank to open verification temporary account to save money verification; 3 local Administration for the business license; 4. engraved chapter engraved chapter; (PSB approved enterprise) local Technical Quality Inspection Bureau organization code certificate; 6 the local Inland Revenue Department for land tax registration; 7 local State Administration of Taxation for tax registration; 8. The bank applied for the establishment of basic household; 5, if the company is only involved in land tax taxes to, do you still want to handle tax tax registration? A: In accordance with the provisions of the Tax Administration Law, the new businesses must collect business licenses from the tax registration formalities within 30 days. Practical work, in order to get an invoice as soon as possible to start operating immediately began to carry out tax registration procedures, should get the organization code certificate. Tax registration to transact business lobby tax registration window. Partnership, sales practices, but to provide services (excluding repairs, and replacement industry) do not need to apply for tax registration. 6, the accounts of the general need for which this account? A: First, and enterprises. Firm size and business volume is directly proportional to the complex, large-scale enterprises, the large volume of business, the division of labor also, the number of copies required by the accounting books. Small-scale enterprises, small business, and some companies, an accountant can deal with all the economic and business, there is no need to set up many account set books, one or two can be synthesized in a breakdown of all can. Second, based on the needs of enterprise management. The establishment of the books in order to meet the needs of enterprise management, for management to provide a useful accounting information to meet management needs in the accounts of the premise, to avoid duplication account, bookkeeping. Third, according to the accounting processing program. The different sizes of the amount of the business, the accounting treatment procedures. Enterprises Once you have selected the accounting treatment program, it chose the setting of the books, and general business course summary sheet accounting treatment procedures, the the corporate ledger should be registered according to the course summary table. Need to set up the general ledger, cash journal, bank deposit account, a variety of breakdown. What is the monthly accounting process? A: The accounting process is to start by doing certificate to the preparation of financial statements in the process, also known as the accounting cycle. Simply put, it is based on the original certificate vouchers, again based on vouchers Hutchison breakdown, followed by summary, then, according to the summary table in mind the general ledger, the last report is based on the general ledger. Month business end, the next step is to tax, tax. 8, not in place of the registered capital of the problem? A: It should be in the range of funded not bear civil liability, belonging to or withdrawal of funds. 9, what types of taxes to the local taxation reporting? What types of taxes to the tax return? What is the procedure? What are the requirements?: 1, state tax taxes paid value-added tax, consumption tax, vehicle purchase tax, corporate income tax on time. Report and pay taxes (including: income tax for 1-15 days 1-15 days of each month to the local competent tax authority; personal income tax for 1-7 days); A VAT taxpayers are divided into general taxpayers and small-scale taxpayers commercial enterprises with annual sales reached 80 million, production enterprises with annual turnover of 50 million must switch to the general taxpayer, and the rest to small-scale taxpayers. B, the taxpayers of the excise tax for the production and sale of cigarettes, wine, cars, gold and silver jewelry and other consumer goods and personal consumption tax taxpayers; C vehicle purchase tax to be paid in the purchase of vehicles; D, corporate income tax, income tax, foreign financial enterprises invested enterprises and foreign enterprises income tax, the enterprises directly under central and after January 1, 2002, the newly established enterprise income tax in the tax paid; 2, the local tax to pay the taxes there are: business tax, corporate income tax (removal of the state tax to pay the part), resources tax, personal income (excluding interest on deposits to pay personal income tax in the Government rent) land value-added tax, stamp duty, urban construction tax, vehicle use tax, property tax, urban land use tax. Report and pay taxes (including: income tax for 1-15 days 01-10 of every month to the local tax authority; land value-added tax, personal income tax for 1-7 days; annual vehicle use tax, urban land use tax, real estate tax 3,9 months). Specific business should also buy some books look. (B), to set up and after the period of the course of business of the company engaged in financial work must be handled professional candidates cashier jobs should pay attention to several issues during the transition. A: Cashier handover, general accounting responsible person supervised, the former cashier must be in the hands of not accounting documents registration are recorded and then fill out the transfer list in triplicate, including: 1, set out in check the number of sheets and the check number. 2, the amount of cash and ticket denomination. 3,ugg 3174, the invoice number of sheets and numbers. 4 books of account name and number of copies. 5, seal, and other items. The transfer of the two sides after verification, delivery, then both sides and be supervised three parties signed and sealed, and each keep a copy of the transfer list for future reference. 2, candidates accounting positions in the handover process should pay attention to several issues. 1, will not yet dealt with industry Jie processing is completed. General will handover ended the period on the end of the month, before the end of documents, books, reports, etc. This means that the preparation of the registration is completed. 2, finishing the custody of various accounting data (such as documents, books, reports, etc.) and various accounting items (such as documents, invoices, seals, computerization password, etc.), and listed on the transfer list. 3, finishing is still unable to deal with the industry Jie listed on the transfer list, indicate the degree of processing, the certificate data. 4, confessed other related matters, such as work Contact department (including internal and external) contact Contact relevant accounting process. These content depending on your specific circumstances, subject to a clear picture of your work. 5, using computerized units, the transfer of the two sides should be on the computer the actual operation, in order to ensure normal operation. Print transfer list, in triplicate. Work in accordance with the transfer of the transfer list, handover is correct, by the transfer of people, then turn him supervised respective signature, armed with a transfer list. Accounting personnel transfer procedures must be timely and well before the handover preparation (a) has been accepted economic business yet to fill the accounting documents should be filled in is completed. (B) the accounts have not yet registered, should the registration is completed, and stamped with the seal of the Managers after your final balance. (3) finishing should be handed over to the unfinished business of the written material. (D) the preparation of the transfer of inventory, setting out should be transferred to the accounting documents, accounting books, accounting statements, stamps, cash, securities, checkbooks, invoices, documents, and other accounting information and articles; implementation of computerized accounting units transfer of a person engaged in the work should be set out in the transfer of inventory accounting software and password, accounting software data disks and relevant information, in-kind and other content. Accounting personnel transfer procedures must be supervised person responsible. Transfer of a person for the transfer, according to the transfer of inventory phased transfer substitute personnel to be itemized check points to close. Cash, securities must be consistent with the accounting records and inconsistent, the transfer of a person must be a deadline to identify. Accounting documents, accounting books, accounting statements and other accounting information must remain intact. If shortages, we must find out the reason, and indicate the transfer of inventory by the transfer of a person. Bank deposit account balance check, and bank statements as inconsistent, preparation of bank deposits account reconciliation adjustment match, goods or other assets and debts of the detail account balance with the general ledger account balance check match; necessary spot checks of individual account balance, consistent with the physical check, or personal check between units. Bills, seals, and other in-kind administered by the transfer of a person, you must clear transfer; transfer of persons engaged in computerized accounting, actual operating state of the electronic data in the transfer. The transfer of inventory generally should be filled in triplicate handover party holds one, the archive copy. The substitute personnel should continue to use the surrender accounting books, shall not separate new account, in order to maintain the continuity of the accounting records. 3, which the original documents can be accounted for, which the original documents can not be accounted for? A: The corporate income tax deduction approach The truth is able to provide the appropriate credentials to prove that the expenditure is indeed actually occurred; legitimate means to comply with the state's tax provisions inconsistent with other regulations and tax regulations, tax regulations prevail. 4, the boss proposed that part of the revenue is not accounted for in order to achieve the purpose of paying taxes less how to do? A: reasonable tax of enterprises, In addition to fighting the tax laws within the scope of the preferential policies, but also pay attention to these files preferential terms. If the preferential policies of the right, it is possible to achieve a reasonable tax avoidance purposes. 5, four kinds of fixed assets, depreciation methods can be used? A: double declining balance depreciation method and the sum of the number of years of depreciation method are considered depreciation method. The reason these two depreciation methods, taking into account the fixed assets in the course of, on the one hand, it's efficiency or profitability declining, on the other hand, the cost of repairs has increased year by year. To balanced use fees each year depreciable life of fixed assets, the amount of depreciation of fixed assets in the early mentioned should be greater than the amount of the depreciation of late. The adoption of these two methods shall be subject to the tax department for approval. Income Tax Law provides that the depreciation of fixed assets average life method should be used. Has been determined and the depreciation of fixed assets and depreciation methods generally not be arbitrarily changed. Need to change the application is made by the company and the competent financial authority in the year before the change. 6, three kinds of consumables amortization methods can be used? A First amortization method: Split amortization method, amortized evenly over the law Second amortization accounting operations: graded amortization method under the requirements set under the three two accounts, respectively consumables amortization accounting inventory unused consumables in the low-value consumables costs, the use of historical cost and amortization of the value of the consumables. amount. Once again, low-value consumables control problem: low cost consumables put into use for the first time on a one-time to full value included in the cost, the cost of carrying an amortization method no longer reflects been put into the consumables used in the low-value consumables service life, has not yet scrapped the consumables on the formation of off-balance sheet assets, it will increase the use of low-value consumables difficult to manage. An amortization method does not conform to the principle of accrual requirements, especially for large-value, durable low-value consumables. Graded amortization method Finally split amortization method: split amortization method determine the amortization period, nor like 50% on the line. In addition, compared with an amortization method, split amortization method, not the formation of off-balance sheet assets. But, in the low-value consumable life of the second half of the period, split amortization method will lead to a false statement of assets in the balance sheet. Cause less this time in the second half of the life of the low-value consumables, its actual value is less than its book value (ie: the actual value is less than 50% of its original acquisition cost) taking into account costs and expenses, resulting in a This is clearly not in line with the principle of prudence requirements. Perhaps this is also a new 7, intangible assets amortization period how to perform the actual work? Accounting? A: intangible assets shall be in accordance with the provisions of the Accounting Standards for Enterprises: starting in the month of obtaining evenly amortized over the expected useful life through profit or loss. Expected useful life exceeds the effective period of the benefit period of the contract or the law, the amortization period of the intangible asset is determined according to the following principles: (a) the contract benefit period but the law does not stipulate the effective period, the amortization period is not should be more than the benefit period of the contract; (b) the contract does not provide benefit period but the law effective period, the amortization period should not exceed the useful life of the law; (c) under the contract to the benefit of years, the law also provides for the effective period , the amortization period shall not exceed the benefit to the shorter of the useful lives and the effective period. If the contract does not provide the benefit period, the law does not stipulate the effective period, the amortization period should not exceed 10 years. By: management costs - credited to the amortization of intangible assets: Accumulated amortization amortization of the value of intangible assets: corporate income tax adjustments to tune in the end of the quarter or at the end of tune? A: at the end of the tune.