It Is Imperative To Push Forward The Construction Of Electronic Taxation Bureau.

Hanyang district land tax bureau, in the process of promoting the construction of the Electronic Taxation Bureau, acted swiftly, completed all the on-line preparations and mobilization work in a short time, and took a number of measures to ensure that it was put in place.

First, personnel training.

According to the training objectives of "focus on training, from point to face and overall coverage", organize technical backbone to participate in the special training held by the higher level and carry out the whole staff.

Make sure that everyone knows and everyone uses.

The two is to carry out

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According to the unified brochures and announcements made by the Bureau, we should publicize the construction of electronic tax bureaus in various ways such as Hanyang mobile tax service platform (APP), WeChat group and QQ group, and timely publicize the publicity materials in the tax service hall, so that the majority of taxpayers can know and participate early.

The three is to provide comprehensive protection.

The bureau organizes the strength to clean up the real estate, land and the "real estate project" registration information in the area, and collect all kinds of problems in the process in time to ensure the emergency disposal in place, so as to lay a solid foundation for the promotion and application of the electronic tax bureau in the City in December 1, 2015.

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The debit and credit bookkeeping act takes "borrowing" and "lending" as a bookmark. It divides the accounts of each account to be divided into three columns: "debtor", "lender" and "balance".

The borrower is on the left side and the lender is on the right to reflect the increase or decrease of funds.

The "borrowing" and "lending" words used in the debit and credit bookkeeping method have been divorced from the original word meaning (i.e. "borrower" and "loan owner"), and evolved into a pair of simple bookmarks, with two specific meanings.

The meaning of "hunting" and "loan" is exactly the opposite because of the different nature of accounts.

In the asset class (cost class, expense account), "borrowing" means increasing, while "loan" indicates a decrease. In debt and owner's equity (income account), "borrowing" indicates a decrease, while "loan" means a boost.

According to the double entry bookkeeping principle, every business must be paid equal amount and registered in two or more than two interconnected accounts.

At the time of bookkeeping, we must use equal amount for each economic business. On the one hand, there are 1 or more debit borrowers on the one hand. On the other hand, we should remember 1 or several credits of the relevant accounts. The amount of the debtor's loan and the credit account must be equal. This leads to the accounting rules of the debit and credit bookkeeping Law: "borrowing must have loans, and borrowing will be equal".

Under the debit and credit bookkeeping method, accounts are generally classified into three categories: assets, liabilities and owners' equity according to their economic nature.

However, in order to flexibly deal with accounts, it can also be set up and used, which can be an account of assets and liabilities.

Double accounts (common accounts) should be determined according to their final balance direction. If it is a debit balance, an asset class account, if it is a credit balance, is a liability account.

Since the debit and credit bookkeeping method is used to deal with every economic business, it must follow the accounting rules of "borrowing, lending and borrowing equally".

Therefore, within a certain period of time (such as 1 months), the sum of the total amount of all accounts is necessarily equal; the sum of the end of the balance of all accounts and the final balance of the lender must be equal.

The trial balance formula is:

Total debit balance at the beginning of the year two total initial credits balance

The total amount incurred by the borrower = the total amount of credit in the current period.

Total debit balance at end of term = end of credit balance

Using this balance relationship, we can check whether the accounts are correct or not, so as to improve the quality of accounting.