Standardize Accounting And Declare Tax In Time.

Accountants in small and micro enterprises should regulate the accounting behavior of small and micro enterprises according to the requirements of the accounting standards for small enterprises.

First of all, only by standardizing accounting can the small and micro enterprises meet the requirements of audit collection, it can avoid the unfair phenomenon of corporate income tax due to poor or even bad profits.

Secondly, if the accounting of small and micro enterprises is not standardized, the tax authorities can only adopt the method of "authorized collection".

In accordance with the sixteenth provision of the Provisional Regulations on the collection of enterprise income tax under Article 38 of the National Tax Administration [2000], the taxpayer shall not enjoy the preferential policies of enterprise income tax if the taxpayer adopts the approved method of collection.

Second, accounting irregularities will cause losses to small and micro enterprises.

If the tax law stipulates that the technology development fee of small and micro enterprises can meet the requirements, it can be deducted.

But in

If an accountant ignores the depreciation of technology R & D venues and equipment, it will result in the largest amount of money without sufficient policy and deducted from the deduction.

Finally, many provisions in the tax law rely on standardized accounting information.

If the enterprise income tax law stipulates that donations for public welfare undertakes in the year

Part of the total amount less than 12% is allowed to be deducted when calculating the taxable income.

"Total annual profit" refers to the amount of small and micro enterprises calculated in accordance with the provisions of the accounting standards for small enterprises.

If accounting is not standardized, there will be no evidence of "total annual profits".

It is an obligation of small and micro enterprises, regardless of whether enterprises have tax to hand in, they need to declare in time.

Small and micro enterprises may be due to various reasons, such as the preparatory period, tax exemption period, liquidation period, and because they are not operating well, there is no tax revenue and so on without tax payment, but they should pay tax returns in time (zero declaration).

In addition, small and micro enterprises accounting personnel flow frequently, when accountants leave, managers should take the initiative to remind the departing personnel to complete the tax declaration first, avoid failing to declare the tax on time and bring punishment to the enterprise.