Do You Know The Six Traits Of Accounting Entry?

1. Smart self entry:

Tax: Recently, the fifth Inspection Bureau of the Shenzhen Local Taxation Bureau discovered that the company's "other receivables" accounts showed that a shareholder borrowed more than 350 yuan from the company in 2009 to purchase real estate, and the money had not been returned.

According to the provisions of the state tax laws and regulations, individual investors borrow from their investment enterprises (except individual proprietorship enterprises and partnership enterprises) in the tax year, and do not return them after the end of the tax year, and are not used for production and operation of enterprises. The loans they do not return can be regarded as dividends distribution of individual investors by enterprises, and personal income tax is calculated according to the items of interest, dividends and bonuses.

This regulation also applies to investors, investors, family members or other enterprises of the enterprise to borrow money from enterprises to purchase houses and other properties, and register ownership as investors, investors' family members or other personnel of the enterprise, and the loan is not returned after the end of the loan.

According to the above provisions, the fifth Inspection Bureau of the Shenzhen Local Taxation Bureau levying personal income tax on the loan of the company's shareholders in accordance with the item "interest, dividends and bonuses", and orders the company to deduct the amount of more than 70 yuan of tax deducted from the tax, and impose a fine of fifty percent yuan on the withholding tax of about 350 thousand yuan.

Entry reduction:

Borrowing at that time

Borrowing: other receivables - individual shareholders * *

Loan: cash / bank deposit

The tax bureau will turn over the voucher and look at the entry.

Interpretation of entries:

Planning Master said, said you need to deduct the provisions, you are willful not listen to me, you look at the tax.

You see, how do I plan this entry for you?

For example, my shareholders' loan in January 1st.

Borrowing: other receivables - individual shareholders * *

Loan: cash / bank deposit

I did this entry 12.31 days ago.

Cash / bank deposit

Loans: other receivables - individual shareholders * *

Then second years January 1st

Borrowing: other receivables - individual shareholders * *

Loan: cash / bank deposit

You see, following the tax law, this money will always be borrowed.

Journal character analysis:

If you really want to do this, you should pay attention to the influence. 12.31 days later, the second day will be borrowed again. How can the tax bureau let you off? Ha ha.

Tax: Recently, the inspectors of the third Inspection Bureau of the Shenzhen Local Taxation Bureau discovered that during the tax inspection process of a technology company, the company charged the rent by subleasing, reduced the management fee, paid less business tax and added 1008 yuan, and did not invoice 18000 yuan according to the regulations.

According to the law, the company made a tax treatment decision on the company, recovered its less business tax and added 1008 yuan, and imposed a fine of 481.5 yuan on its 0.5 times, and imposed a fine of 500 yuan on its failure to issue invoices in accordance with the regulations.

Entry reduction:

Cash / bank deposit

Loan: management cost

Interpretation of entries:

Some enterprises sell old newspapers. If you do not enter the accounts, you will pay the taxes honestly.

But entry

Lend: cash

Loan: management fee - book fee

Journal character analysis:

This phenomenon does exist in practice. There are no rules for accounting treatment, tax revenue and lending are equal.

The above case may be that the accountant really did not know that he needed to confirm his income, or that he knew the cost of making his own account.

Personally, I think accounting treatment is still necessary.

Three: self deceiving type entry:

Tax: Recently, the second local tax bureau of Shenzhen has received reports from the public that there are a number of tax related issues such as the issuance of year-end awards and the withholding of personal income tax in disguised form.

After collecting evidence from multiple parties, the tax authorities finally made a decision on the tax treatment and fines for the unit's withholding of personal income tax, plus the tax treatment of the late fee of nearly 3 million yuan.

During the raid inspection of the unit, the inspectors found a large number of tax related materials such as "National Day (Sam card) distribution form", "New Year's welfare distribution form" and "Dragon Boat Festival welfare payment form" from the financial computer.

On the basis of the comparison of salaries and salaries and personal tax withholding records, it was found that the unit did not incorporate the above benefits into wages and salaries to withhold personal income tax.

Under the stately and irrefutable evidence of the tax law,

I have to admit that the unit has been using the form of shopping cards to provide staff benefits.

In order to pay less taxes, the unit requires large shopping malls to sell shopping cards to issue "office supplies" and "labor insurance supplies" invoices, and use this to rush accounts.

The inspectors went on to win the chase, and further found that the unit illegally issued the list of experts to pay fees, less withholding the personal income tax on labor remuneration and other illegal facts, and punished according to the law.

Entry reduction:

Borrowing: management expenses - office supplies / labor insurance supplies.

Loan: cash / bank deposit

Interpretation of entries:

Borrowing: management cost - the mass line cost of the party.

Loan: cash / bank deposit

Subjects such as these are all put on vest, do not think that to find an organization for accounting subjects, you can willfully do accounts. The main feature of such entries is to bring a hat to the subjects so that they can be confused and allowed to deduct their income tax.

You should write about the accounting subjects as you like, but the supporting materials behind the subjects, the supporting materials that actually happen, and what the tax bureau controls your subjects, you are putting these costs into the funds of the party's activities.

Journal character analysis:

In practice, as the above tax problems seem to be more numerous, is it possible for other people to do so?

First, when I do this entry, my borrowing is flat, but I think the electrocardiogram will fluctuate more.

Secondly, the tax bureau has focused on these years and months.

Four: opinionated entry

Tax: according to

Special inspection work arrangement, a tax inspection bureau of Shanghai city carries out special inspection for medical D Shanghai medical device company.

After investigation, the Shanghai D medical device company will use the business contacts between affiliated enterprises, which should be regarded as selling raw materials business to related enterprises Shanghai F Medical Instrument Co., Ltd. steel needle, outer needle tube, fixed iron core and other raw materials business, using the allocation method, deliberately concealing sales revenue, not making tax declaration, its value is more than 120 yuan.

According to the laws and regulations of the People's Republic of China Provisional Regulations on value added tax, the People's Republic of China enterprise income tax law and the People's Republic of China tax collection and administration law, the tax authorities recover taxes and additional charges, add late fees and impose a fine of 328 thousand and 300 yuan.

Entry reduction:

Borrow: stock merchandise -A place

Loan: inventory commodity -B

Interpretation of entries:

Borrow: raw material 80000

Taxes payable - VAT - 13600

Loan: accounts payable 93600

Borrowing: accounts payable 93600

Loan: bank deposit 4680

Cash 88920

Borrow: raw material 50000

Taxes payable - VAT - 8500

Loan: accounts payable 58500

Borrowing: accounts payable 58500

Loan: bank deposit 2925

Cash 55575

Note: if there is a large number of such entries in a unit, the tax bureau will know that if you look at it, you may be involved in the purchase of invoices. The handling fee is 5% (the charges for the two entries to be paid to the party are 93600*5%, 58500*5%). Although the relevant cognizance can not be viewed simply from the entry, other evidence is required to prove whether you are involved in the purchase invoice. However, if an enterprise is too numerous, the first is sure to cause the tax bureau to pay attention to it.

The entry reads: I am buying tickets.

Ha-ha

Journal character analysis:

Such entries are mostly based on their own principles, not in accordance with the provisions of the tax law.

Or you think you can avoid risk through entry.

Five: self entertaining entry

Tax case: after verification, the enterprise needs to increase its registered capital to 10 million yuan for competitive bidding. Due to insufficient shareholders' funds, there is not enough undistributed profit in the company's accounts. Therefore, the company entrusts an accounting firm to issue false audit reports and capital inspection reports, compose shareholder resolutions and articles of association, and increase capital by means of profits increasing capital.

To facilitate processing, the company will also change its business address from Futian District to Longgang District, and then move back to Futian District after the capital increase is completed.

In terms of accounting, by September 2010, when there was an undistributed profit of about 8300000 yuan, the company made an increase of 9 million yuan in the paid in capital, accounting for the remaining 700 thousand yuan.

Other self entertainment entries:

1. adjust to adjust.

Cash / bank deposit

Loan: pre receivable

Next month, we found that the data were large and all the accounts receivable were not good.

Borrowing: advance accounts receivable

Loan: other payable

Next month, we found that it was not good. We simply went into the accounts receivable, and then rushed to Hong Kong last month.

2. the so-called plan

As for some of the extra charges that I have to pay to other units after I have been collected, are I going to take a beating of my head?

Cash / bank deposit

Loan: main business income

Other payable

According to this entry, I can split income into other payments after payment. How do you like this?

3. the so-called assessment

Real estate companies bought land at low prices earlier, considering that the value added tax of land increment is relatively large, so the land value is reassessed now.

Then the entry is reassessed based on the value.

Borrowing: intangible assets - land use rights

Loan: capital accumulation

In doing so, it may be based on the historical cost principle of the tax basis of assets and how to do the accounts.

Journal character analysis:

Whether it is in the tax case, whether enterprises adjust their accounts on their own, or other types of enterprises themselves amuse themselves to adjust accounts and entries are all entertaining.

Not in accordance with accounting standards, not in accordance with the requirements of the tax law.

Everything is full of absurd books. In the end, it is a sad tear.

And entertainment and treasure.

Six: self recording.

Tax: Recently, in the process of tax inspection of a company, the inspectors of the third Inspection Bureau of the Shenzhen Local Taxation Bureau found that at the end of 2010, the initial balance of their "staff welfare benefits" and "staff education funds" was finally pferred to the "undistributed profit" through the "prior year profit and loss adjustment" subjects.

Since the accounting method is wrong, we should adjust and increase the taxable income.

According to the law, the company made a decision to pay taxes, add late fees and fines totaling more than 40 yuan.

The new company law: the registered capital of the twenty-sixth limited liability companies is the amount of capital subscribed by all shareholders registered in the company registration authority.

Where laws, administrative regulations and the State Council decide otherwise on the paid up capital of registered capital of a limited liability company and the minimum amount of registered capital, the provisions thereof shall be stipulated.

Other self recording entries:

The new company law: the registered capital of the twenty-sixth limited liability companies is the amount of capital subscribed by all shareholders registered in the company registration authority.

Where laws, administrative regulations and the State Council decide otherwise on the paid up capital of registered capital and the minimum registered capital of a limited liability company, the provisions thereof shall be stipulated.

Borrowing: other receivables - a shareholder

Loan: paid in capital

Journal character analysis:

If you do so, do you declare stamp duty? Do you need to pay stamp duty by the tax bureau?

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