How To Become An Excellent Tax Accountant

First, the collection of local taxes.

In accordance with the requirements of the tax law, enterprises should pay taxes on local taxes when calculating the VAT payment, mainly including urban maintenance and construction tax and education fee surcharges, and most regions have begun to mention local educational fees.

The enterprise shall make a declaration at the end of the month, declare and pay at the beginning of the month, and obtain the duty paid certificate to write off the sum of the sum.

These taxes are corporate expenses, so enterprises should also consider these data when estimating the monthly profits.

Two. Calculation of value added tax

(1) check sales actively, fill in expense invoices as soon as possible, and determine the amount of tax payable in the month.

Sales is the focus of enterprise daily work and the core of enterprise management.

The sales invoice is the financial bookkeeping, determines the legitimate credentials of the business. Therefore, the enterprise should invoice the other party as soon as the sales business occurs, and determine the sales situation of that month.

There is a period of time when a business is signed from the contract, to the company's delivery, to the confirmation of the other party's acceptance, and to the invoice to be opened. This time is different due to the size of customers, the frequency of business contacts, and the acceptance procedures of different companies.

Sometimes, the sales enterprise can not even decide the time of the invoicing itself. It can only be invoiced according to the needs of customers, which is not in conformity with the requirements of the tax law.

As the financial personnel of an enterprise, especially those responsible for tax work, the handling of the daily sales business of the enterprise must be very clear, and familiarity with the opening order requirements of the main customers can satisfy the customers' requirements without delay the normal work processing of the company.

In order to coordinate the work of both sides well, accountants should start checking the tax amount of the month at around 20 every month. The business of invoicing should be completed as soon as possible. Usually, enterprises will stop filling invoices 3 days before the end of each month.

Therefore, if an enterprise needs to invoice the other party, it should contact as soon as possible, and do not drag on until the end of the month to negotiate with the other side.

(two) seriously check the invoices for the month, ensure that the invoice is certified in time, and determine the amount of tax payable in the month.

Usually, the goods should arrive at the enterprise ahead of the invoice. When the goods are collected, the invoice should be confirmed. When the invoice is not received, it should contact the other party and ask for the invoice.

The invoices can only be deducted after approval by the tax authorities.

At present, the authentication of special invoices is generally self certified through the online remote authentication system, and it should be certified by tax authorities or intermediaries without self certification.

Therefore, business accounting should be certified in a timely manner at the prescribed time to determine the amount of tax input in the month.

When an enterprise has more invoices per month, it will not normally be certified in one month, but will have a partial invoice.

There are three factors in the invoice authentication: first, the amount of tax paid in the month.

The tax is calculated on the basis of the scope of tax stipulated by the tax authorities; second, accounting inventory and cost handling are considered.

Some goods are sold in the same month that month. These invoices should be certified in the same month. Otherwise, the book inventory will be negative. The cost calculation of production enterprises needs raw materials. If the invoice material is not certified, the product cost will be reduced. Third, will the invoice be due?

According to the requirements of tax law, the validity period of invoices of different categories is slightly different within 180 days from the date of invoice opening.

Because most enterprises, especially commercial retail enterprises, do not sell invoices, resulting in a surplus of invoices, which are not yet certified.

Therefore, enterprises should check the invoices of the month carefully when authenticating invoices. First, they will authenticate the invoices that are about to expire.

(three) control the amount of the invoiced tax, control the tax amount of the invoiced invoices, and do well the calculation and payment of taxes.

VAT general tax enterprises pay the main tax is value-added tax, the value added tax is usually calculated using the monthly sales tax minus the monthly input tax and last month's retained non deductible input tax.

The calculation of value added tax is relatively simple, but it is very complicated to control. Enterprises should take into account the situation of invoicing and the arrival and certification of invoices in the same month, and also consider the tax authorities' tax burden on enterprises.

In order to control the payment of value-added tax, the tax authorities have established the corresponding tax burden according to different types of enterprises, that is, the amount of value added tax that should be paid throughout the year.

To prevent enterprises from paying less value-added tax through illegal operation.

Enterprises usually control the amount of value-added tax paid near the tax standard line, sometimes slightly below the tax standard.

The standard of tax burden varies from place to place, and there are differences in enforcement strength. Enterprises should conscientiously carry out according to local conditions.

The tax authorities' tax burden standard refers to the tax requirements of enterprises completed in the whole year. The amount of tax paid by enterprises in a certain month is lower than or higher than the standard of tax burden.

However, the responsibility of individual enterprises is often "serious" in handling, and the amount of monthly value-added tax is controlled on the line of tax burden through various ways, so that processing is unnecessary.

In normal months, enterprises only need to consider calculating the value added tax and the local tax tax payable, but the income tax should be calculated at the end of the quarter and the end of the year.

Stamp duty, property tax and land use tax shall be paid quarterly or half yearly.

(1) income tax

The income tax is usually paid quarterly, and the year-end settlement is made.

When accounting is done at the end of the quarter, accounting should give full consideration to the operation of each quarter in the quarter, and estimate the amount of income tax payable in the quarter before making the account.

There are many ways to collect and calculate income tax. Accounting should deal with the proportion of income and expense documents according to the way of enterprise income tax collection.

The income tax shall also be collected at the end of the quarter, and the amount of tax shall be charged after the tax return is made in the next month.

(two) tax treatment paid quarterly or half yearly.

Some taxes are usually not calculated on a monthly basis, for example, the purchase and sale contracts in stamp duty are usually paid on a quarterly basis; the real estate tax and land use tax are generally paid in half a year, and the specific payment month is stipulated by the local tax authorities.

After entering the enterprise, accountants should first determine the main reporting tax types and specific reporting hours of enterprises, declare them on time in the declaration month and pay taxes in full.

(three) separate treatment of special taxes.

Some taxes, such as vehicle purchase tax, vehicle and vessel tax, deed tax and land value added tax, are usually not encountered at ordinary times. Therefore, do not pay special attention to them.

(1) detailed check of cash and bank deposits

Money capital is the most vulnerable asset for enterprises. Therefore, every month, the enterprise should carefully check the records of the entry and exit of each item.

At the end of the month, the bank reconciliation bill should be carefully checked with the company's subsidiary ledger, and timely treatment should be made for the entry and exit places, so as to ensure that bank accounts are clear.

In the work practice, most enterprises' bank accounts are discrepant and can not match the actual business. Sometimes, due to improper handling, the bank account balance at the end of the month is negative, so checking the bank before each month is very necessary.

Collect all the expense documents and expense items of the month, make sure that there is enough cash in the book to pay, and prevent the negative balance of the book cash balance.

(two) inventory cost accounting

It is better to list the name, unit price and amount of the book inventory goods at the end of last month before making a monthly account. Combined with the invoicing information of the sales invoices and invoices of the month, the impact of the change in book inventory cost on profit is calculated. It is not necessary to blindly certify invoices and lead stocks, resulting in large fluctuations in negative or cost changes in book inventory, which will affect the current profits.

According to the sales situation of the month, collect inventory documents in time, calculate product cost or sales cost, estimate the profit of the month.

(three) checking of business contacts

Carefully check the entries and sales invoices this month, and confirm the way of payment for each invoice. It is a proof of receipt required for cash settlement. The bank settlement should obtain the corresponding bank settlement credentials.