What do institutions need to declare?

Question 1: Who does the tax filing of public institutions? The tax declaration of public institutions is generally completed by full-time accountants.

I. Definition of institution:

Institutions refer to social service organizations engaged in education, science and technology, culture, health, etc. established by * * using state-owned assets.

Institutions accept the leadership of * * * and are legal entities in the form of organizations or institutions. Compared with enterprises, institutions have the following characteristics: first, they are not for profit; Second, the funds allocated by financial and other units mainly do not return economic benefits.

Two, institutions should pay taxes on income receivable.

Third, the tax accounting institutions

Institutions often pay taxes in economic activities, but some taxes should be paid regularly after a certain period of time. All kinds of tax arrears are debts owed by institutions to tax authorities and liabilities of institutions. Institutions should set up the subject of "tax payable" to account for all kinds of taxes paid by units. The company calculates all kinds of paid taxes, debits "sales tax", "balance distribution" and other subjects, and credits this account. When paying taxes, debit this account and credit "bank deposit" and other subjects. After the settlement or settlement between the unit and the tax authorities, the account shall be debited and credited to the account of "bank deposit"; Refund the overpaid tax, debit the account of "bank deposit" and credit the account. The credit balance of this course is unpaid tax, and the debit balance is overpaid tax.

(A) the accounting of value-added tax

Value-added tax (VAT) is a tax levied on units and individuals who sell goods or provide processing, repair and replacement services and import goods in China, with the realized value-added amount as the tax object. That is to say, taxpayers engaged in the sale or import of goods and providing taxable services shall calculate the output tax according to the sales amount of goods or taxable services or the amount of imported goods at the prescribed tax rate, and deduct the value-added tax (input tax) paid in the previous link from it, and the balance shall be the value-added tax that taxpayers should pay.

Institutions belonging to general taxpayers should set up input tax, output tax, paid tax and input tax transfer-out columns in the VAT payable subsidiary ledger for accounting.

(1) When purchasing non-self-use materials, public institutions shall make the following accounting entries according to the value-added tax indicated on the special invoice for materials:

Borrow: materials (the amount to meet the purchase cost)

Borrow: Taxes payable-VAT payable (input tax)

Loan: bank deposit (according to the actual amount paid)

(2) When selling products to obtain operating income, make the following accounting entries according to the actually received price:

Debit: bank deposit

Credit: Operating income (deducting VAT output tax according to the actual price received) Taxes payable-VAT payable (output tax).

(3) Sales returned, regardless of whether they belong to the current year's sales, should offset the current operating income. Its accounting treatment method is: according to the direction of the original accounting entry, reverse the figures in red.

(4) When institutions pay VAT, they make the following accounting entries according to the difference between output tax and input tax:

Borrow: Taxes payable-VAT payable (taxes paid)

Loans: bank deposits

Institutions belonging to small-scale taxpayers pay value-added tax as the cost of purchasing materials when purchasing goods; Generally speaking, only ordinary invoices are issued for selling goods or providing services, and the value-added tax should be calculated at 6% or 4% of the price excluding tax. If the combination of sales amount and taxable amount is used for pricing, it will be converted into sales amount excluding tax according to the formula of "sales amount including tax ÷( 1+6% or 4%").

(2) Taxes payable by institutions in providing services or selling products.

Taxes payable by institutions to provide services or sell products mainly include consumption tax, business tax and urban maintenance and construction tax. Generally, the tax payable (except value-added tax) is calculated at the end of the month, and the account of "sales tax" is debited and the account of "tax payable" and "other payables" is credited; When paying taxes, debit the subjects of "tax payable" and "other payables" and credit the subjects of "bank deposit".

(3) Accounting of income tax payable

Income tax is a kind of tax levied by institutions on their income from production and operation and other income in the process of production and operation. Income from production and operation and other income refer to the total income of public institutions in each tax year, after deducting costs, expenses, taxes and losses allowed to be deducted by tax laws. Income tax shall be calculated on an annual basis, paid in advance monthly or quarterly, and settled at the end of the year, with more refunds and less supplements.

When calculating the income tax payable, the "balance" account should be debited.

Question 2: What are the conditions for institutions to apply for reference management at the same time? A necessary condition is to have the power of administrative examination and approval or administrative law enforcement, and your business is guaranteed by legislation.

Question 3: What institutions are there, and what conditions do you need to apply for the examination of 20 16 institutions? * * * There are five categories: comprehensive management (a), social science (b), natural science (c), primary and secondary school teachers (d) and medical and health (e). Each category is divided into "comprehensive application ability" and "professional aptitude test".

1, exam category setting

The exam category setting is based on the fact that different recruitment positions in institutions have different requirements for people's ability and quality. The open recruitment written examination of public institutions can be divided into five categories: comprehensive management (a), social science (b), natural science (c), primary and secondary school teachers (d) and medical care (e).

Comprehensive management class (class a)

Mainly suitable for administrative, business and business management positions in public institutions.

Social science and technology (class b)

It is mainly suitable for professional and technical posts in humanities and social sciences in public institutions.

Natural Science and Technology (Category C)

It is mainly applicable to the professional and technical posts of natural science in public institutions.

Primary and secondary school teachers (D level)

Mainly suitable for teachers in primary and secondary schools, technical secondary schools and other educational institutions.

health care

Mainly suitable for professional and technical posts in medical and health institutions.

2, male * * * subject name

The public subjects in the five categories of written tests, namely, comprehensive management, social science, natural science, primary and secondary school teachers, and medical care, are "Occupational aptitude test" and "Comprehensive application ability".

3. Examination time and scores

The time limit of the Vocational aptitude test is 90 minutes, and the full score is 150.

Time limit of comprehensive application ability test 120 minutes, full mark 150.

4. Evaluation content

The public * * * subject written test of open recruitment classification examination in public institutions belongs to post competitive examination, and the evaluation content of the test paper is determined according to different types of evaluation needs, which mainly tests the basic ability and comprehensive application ability required by the post.

Question 4: What preparations do colleges and universities need to apply for? Generally speaking, the examinations of public institutions are to test the basic knowledge of the public. Public basic knowledge is a comprehensive examination, which is different from the administrative professional ability test (line test).

The examination syllabus covers politics, economy, law, management, science and technology, history, Chinese foundation and official document writing. , involving a wide range and complicated content. Judging from the characteristics of examination propositions of public basic subjects in recent years, the examination questions in Gong Ji are more and more flexible and the examination methods are more and more diversified.

Specific inspection contents:

1. Principles of Marxist philosophy: dialectical materialism, materialist dialectics, dialectical materialist epistemology and historical materialism.

2. Introduction to * * Thought: the formation and development of * * Thought, the theory of new-democratic revolution and the theory of socialist transformation.

3. Socialism with Chinese characteristics Theory System: * * Theory, * * Important Thought, Scientific Outlook on Development.

4.* * * and the politics of contemporary China: China's national system and polity, central and local governments, citizens' rights and obligations, public management, public policies and public services.

5. Professional ethics of state functionaries: the basic content, value orientation, moral cultivation and code of conduct of professional ethics of state functionaries.

6. Legal knowledge: basic theory of law, constitution, criminal law, civil law, commercial law, economic law, administrative law, administrative procedure law, etc. (the content of the additional examination for applying for legal professional posts in provincial courts and procuratorates, including the scope and knowledge of the above-mentioned criminal procedure law and civil procedure law).

7. Basic knowledge of Chinese and official document writing: Chinese characters, vocabulary, grammar, rhetoric, literary knowledge, basic knowledge of official documents of party and government organs, common official document writing, common business official document writing and official document processing.

8. Economic knowledge and scientific and technological knowledge: microeconomics, macroeconomics, international economy, financial economy, industrial economy, scientific and technological innovation, scientific frontier and scientific and technological common sense.

9. Historical knowledge: the modern history of China and the modern history of the world.

10, Other knowledge: the latest current political knowledge. There are many materials on the market, such as "Textbook of Basic Knowledge of the Masses".

If you prepare in advance, you will study the exam subjects systematically. You can apply for computer-related positions, which are limited to computer majors or require computer professional positions. I suggest buying Chinese textbooks or taking part in tutoring.

Question 5: What are the requirements for the examination of public institutions? Institutions generally refer to social organizations whose direct purpose is to improve social welfare, meet the needs of social culture, education, science and health and provide various social services. Institutions do not take profit as the direct purpose, and their work achievements and values are not directly expressed or mainly expressed in measurable material or monetary forms. Institutions are the first institutions relative to enterprises, including some units with civil servants, and are branches of state institutions.

Institutions recruit students every year, both at the county level and at the municipal level. If admitted, it will be called an iron rice bowl, but the treatment will be worse than that of civil servants, that is, stability. At present, the establishment of public institutions is divided into self-supporting, full amount and difference, but it is necessary to adjust the establishment of public institutions.

Different places and job requirements may be different, especially the restrictions on household registration, and the household registration that may be in short supply may be placed in one province. Academic qualifications basically require junior college at or above the county level, and there are few junior college positions at the municipal level, and the basic requirements are undergraduate. The age is basically after 198 1 year, but it is also related to the local area. To understand the local situation, you can go to the local talent network to learn about the recruitment announcements in previous years.

I just graduated this year, and I was lucky enough to be admitted. . But I personally think that people who are not seeking stability should not go to public institutions, because after all, it is a dead salary, and I am also worried about whether to have a headache. This is what I know. I hope I can help you.

Question 6: What are the procedures for the recruitment of public institutions? The key for temporary workers to become regular employees is leadership. If the leader thinks you can, then through the internal recruitment of the unit, let the personnel department (or office) of the unit handle the relevant procedures for you. In the process of handling these procedures, the hospital must first stamp for approval, then the Health Bureau agrees to stamp, and finally report to the Personnel Bureau for approval. As long as you become a full member, the hukou problem will be easy to handle. Therefore, you must have a good relationship with the leadership office. Of course, it costs money to do such a thing now. You should invite people to dinner and give out red envelopes.

Question 7: What are the requirements for the career examination? How to register for the exam is not organized by the state, so every place is different. Generally, the local people's social security bureau issues papers or the unit issues papers by itself. Some positions require a college degree or above. But now most of our competitors have bachelor degree or above, so you need to consider the quality of competitors, job requirements, other resources of your own (such as network resources) and so on. For unqualified positions, it is best not to apply blindly or falsely report information. If you are in doubt about some application conditions, it is best to communicate with the recruitment department first, and then apply according to the official contact information.

Generally divided into the following two levels of vocational examinations.

First, the proposition mode of the provincial career examination is: there are professional proposition groups, and the topics are all current propositions, which is a proposition mode with civil servants. Therefore, the probability of producing original questions by provincial enterprises is smaller than that by city and county enterprises, but most of the same and deformed questions can be found in the question bank.

Second, no matter what model is used to put forward the propositions of prefecture-level cities and counties and cities, these propositions generally have a * * * similarity: the proposer does not write propositions now, but directly draws questions from some internal materials, which are generally given by the local personnel bureau or the recruitment unit. Therefore, the exams of such institutions can be directly prepared to the original questions or similar questions.

Provincial career editors don't necessarily work in provincial capitals, but also in cities, so we can't simply regard the nature of career recruitment as cities and counties.

Specifically, you can pay attention to the local personnel examination network (Human Resources and Social Security Bureau), there will be recruitment information announced, and there will be related processes to explain.

Question 8: What's the difference between a civil servant and a career editor? What requirements do I need to meet to apply? The fundamental difference between civil servants and career editors lies in their different identities. Civil servants are administrative establishment, while public institutions are career establishment, and the nature of establishment is different.

If subdivided, the establishment can be further divided into three types: full financial allocation, differential financial allocation and self-supporting establishment. Among them, self-supporting institutions are more similar to the nature of state-owned enterprises, and the general direction of future reform is also to change to state-owned enterprises.

In reality, in most cases, the income of the establishment of public institutions (excluding self-supporting categories) is less than that of administrative establishment. But this is not absolute.

As for what conditions to meet before entering the exam, it depends on the announcement of each recruitment. At present, civil servants and institutions have to take the exam every time they enter the exam. Every time they apply for the exam, they will make an announcement, and the application requirements for each position are detailed, including academic qualifications, political outlook, working years and so on. Every position is not exactly the same, and every position will be explained. You should choose the position that suits you according to each recruitment announcement.

Question 9: What should institutions pay attention to when reporting? Registration of personnel bureau: I have the original and photocopy of academic certificate, ID card and professional skill certificate, and my student status file (which must be unopened). I'd better bring some photos, but I don't know where to use it. And a pen or something.

The personnel bureau will give you a registration card after reporting. You can take this registration card to the unit to find the leader in charge of personnel and give it to him. Then the registration is over.

After going to work, you should provide the contract, bank card account number, etc. to the financial personnel of the unit. Promote a salary relationship for you.

When it comes to going to work, newcomers should be diligent, come early in the morning at noon, clean up the office, get on well with your leaders in charge, and help more old comrades (some of them are not good at using computers). Don't be afraid to work more, but don't be stupid. The principle is that even if you do the work, let the leader know that you did it. Of course, you don't want to show your achievements to the leaders. Anyway, be sure to let them know. Then learn more work knowledge. While doing your job well, write more information briefings and so on to let the superior leaders know about you.

""Basically, people in administrative institutions are relatively idle. I like to gossip when I'm idle. Newcomers had better not participate in these things. When they hear something, they should ignore it and not tell others.

Good luck with your work.

Question 10: First of all, the professional title evaluation of public institutions gives you a clear concept. The so-called professional title is the qualification of professional and technical affairs. After working in a professional and technical post for a certain period of time, meeting the qualifications for technical posts and passing relevant examinations (foreign language \ computer), you can declare. The examination shows that you are qualified for the position. This is the basic condition for employment.

Secondly, in 2009, the junior professional title was promoted from junior college degree to 20 12, and local policies may be different. It is very important for you to take the undergraduate course. As for the undergraduate course of which school, I think it doesn't matter, as long as the major is suitable, the study is convenient and the academic qualifications are recognized by the country. As for the college entrance examination, it depends on the major of your college, and there is not much consideration for the promotion of professional titles.

If you don't take the undergraduate course, you won't have the conditions to take the intermediate title or be promoted to the intermediate title in the future, or it will take too long. You are still young, I suggest you take the exam.