What is the accounting and tax filing process for a Shenzhen company?

1. Work process for accounting and tax filing

1. Review the various original vouchers transferred by the cashier. After the review is correct, prepare the accounting vouchers.

2. Register various detailed ledgers based on accounting vouchers.

3. At the end of the month, prepare accounting vouchers for accrual, amortization, and carry forward, summarize all accounting vouchers, prepare a summary sheet of accounting vouchers, and register the general ledger according to the summary sheet of accounting vouchers.

4. Checkout and reconciliation. Make sure that the accounts are consistent, the accounts are consistent, and the accounts are consistent

5. Prepare accounting statements, make sure the numbers are accurate, the content is complete, and analyze and explain.

6. Bind the accounting vouchers into a book and keep them properly.

7. Tax declaration work.

2. Accounting and tax filing for small-scale taxpayers:

1. Purchase: borrow: inventory, loan: bank deposit, etc.

2. Sales process Accounting (1) Debit at the time of sales: Bank deposits (or accounts receivable, etc.) Credit: Main business income Credit: Taxes payable - value-added tax (2) Carry forward sales costs: Debit: Main business costs Credit: inventory Commodities

3. Month-end profit and loss carry forward

(1) To carry forward various incomes, borrow: main business income, other business income, non-operating income, borrow: profit for the year

(2) Debit for expenses during the carry forward period: Loan from profit for the year: Management expenses, operating expenses, financial expenses

(3) Debit for cost expenses carried forward: Loan from profit for the year: Main business Business costs, other business expenses, non-operating expenses

(4) Carry forward tax credit: Profit for the year Credit: Main business taxes and surcharges, income tax

4. Year-end profit Carry forward

(1) If you make a profit, borrow: This year's profit is a credit: Profit distribution--Undistributed profits

(2) If you make a loss, borrow: Profit distribution--Undistributed profits are a loan : Profit for the year