The Daily Accounting Memorandum Is Very Practical.

Accounting work is always hard to deal with tax matters. Accountants' memorandum of taxation is well worth owning. Every tax time point is very practical.

1, before the end of each month, the VAT invoices should be certified. It is better to be certified once before 25 days. If there is any discrepancy, it will be returned in time, and the VAT invoice will be reissued.

2, 1 days a month (local tax collection day according to the requirements of the local tax department), the general taxpayer should copy tax.

3, before 5 days per month, the general taxpayer should file a tax return.

4, every 10 days before tax declaration (state tax, land tax, one can not be less).

If there is a freight tax, declare the freight tax to the national tax first.

Long distance electronic declaration for the general taxpayer, small taxpayer, telephone declaration, according to 1189967 or 12366, according to the tone of the tax declaration.

Paper reports will be delivered quarterly, in 2 copies (according to tax requirements).

5, 1-7 days before each month to declare personal income tax (some tax bureau requires to bring a copy of the wage schedule).

6, submit the statistical report to the Municipal Bureau of Statistics (according to the requirements of the competent department) before 8 days of each month.

7, April 15th, July 15th, October 15th and January 15th to declare the last quarter corporate income tax.

8, the declaration of corporate income tax for the previous year before May 31st must be examined by the auditing department (according to tax requirements).

9, within 10 days after the end of each month, it is necessary to declare the "water conservancy fund" which is calculated according to the sales amount, that is, flood control and security charges.

10, July - 1 - 10 days to declare.

And the unit quota calculation of the "personal water fund".

11, in September, we must declare the "on the job education fee surcharge" payable on the basis of the previous year's wages (according to local requirements).

12, "property tax, land use tax" in 3, 6, 9, December 10th before the city land tax declared quarterly tax.

13, "vehicle and vessel use tax" is charged when the road toll is paid.

14. The flood control fund is charged according to 0.1% of the income and is charged two times a year.

15. The non-staple food fund is charged according to the number of employees *24 yuan.

16. The "guarantee fund" for disabled persons is in accordance with the proportion of workers' average wage in the past year (1.6%) *

17, the maintenance fee of general taxpayer's VAT invoicing system is 498 yuan.

Annual collection.

18, trade union funds are handed over to the Federation of trade unions in accordance with the 40% of the proportion of trade union funds.

19, enterprises also have to pay the "local education fee plus".

20, don't forget to buy stamp tax or pay stamp duty when you sign up for capital increase.

21, if you still exist: land value added tax, slaughtering tax, banquet tax, deed tax, agricultural tax and farmland occupation tax, we should remember when to pay.

22, business and annual inspection of business license should be conducted before June 30th.

(note that if the undistributed profit is negative, the loss should not exceed 20% of the registered capital.

Doubt)

23, March to be carried out

Annual inspection of enterprises (specifically to ask local software association, ask earlier).

24, the insurance settlement in the previous year should be carried out in March.

25, we need to carry out the annual inspection of enterprise code card before April 30th.

26, before June, the bank financial sector loan certificate annual inspection.

27, annual inspection of land tax, general taxpayer qualification annual inspection, tax department notice.

28, industrial annual inspection to see the notification of industry authorities.