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Songjiang accounting outsourcing charge
second, the service content of the agency bookkeeping company: The following are seven items that must be done by the agency bookkeeping: 1. Checking taxes means that the tax administrator of the competent company correctly checks the taxable types and tax items of the enterprise according to the actual operation characteristics and business scope of the company. There are mainly business tax and value-added tax, enterprise income tax and so on. There are 3% small-scale taxpayers of value-added tax; 6% general taxpayer of service enterprises; 11% technical service general taxpayers; 17% of trade and production taxpayers. 2. Financial Planning Accounting Treatment Planning directly serves the accounting treatment of accounting, which is put forward according to the needs of accounting practice. However, the significance of developing accounting treatment planning is not limited to this. Accounting planning is defined as: within the scope permitted by the national accounting laws and regulations system, through the systematic planning and arrangement of fund-raising, investment, management and other activities, accounting accounts are rationalized and standardized, so as to promote the legalization of economic activities. Accounting treatment planning is a unit's reasonable and legal reflection of its own business activities. It is an integral part of economic management. Accounting treatment planning is not to make false accounts, fabricate economic business or forge or fabricate vouchers, but in accounting treatment planning, economic business is true, and all records and vouchers must also truly reflect the economic business itself. For example; Accounting treatment planning is to reasonably confirm, measure and record the income of the current year by arranging the production tasks, contract signing time and delivery time of the current year. When the goods have been issued and the tickets have been issued, it is a false account to record the income for one year in order to pay less taxes. 3. Tax declaration Tax declaration refers to the legal act of taxpayers submitting written reports on tax matters to the tax authorities according to the time and content stipulated in the tax law. It is an important basis for taxpayers to fulfill their tax obligations and bear legal responsibilities. It is also the main source of tax management information of tax authorities and an important system of tax management. The main contents of tax returns or tax withholding statements of taxpayers and withholding agents include: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Tax declaration refers to the legal act that taxpayers and withholding agents submit relevant tax matters and taxes payable to the competent tax authorities in written form within the reporting period in accordance with the contents stipulated in the tax law or relevant administrative regulations of the tax authorities after their legal tax obligations occur. 4. Article 36 of the Agency Bookkeeping (Accounting Law) stipulates that if the conditions for setting up are not met, an intermediary agency established with approval to engage in agency bookkeeping shall be entrusted for bookkeeping. Agency bookkeeping refers to entrusting all the accounting, bookkeeping, tax filing and other work of this enterprise to a professional bookkeeping company. This enterprise only has cashier personnel to be responsible for the daily money revenue and expenditure business and property preservation. 5. The basic procedures and methods of tax accounting bookkeeping mainly include value-added tax and accounting treatment, consumption tax and accounting treatment, business tax, enterprise income tax and accounting treatment, personal income tax, customs duty, property tax, urban land use tax and so on. 6. Final settlement and settlement refers to the taxpayer's act of calculating the taxable income and tax amount for the whole year in accordance with tax laws, regulations and other enterprise income tax provisions within the specified period after the end of the tax year, determining the amount to be supplemented or refunded for the year according to the amount of income tax paid in advance monthly or quarterly, filling out the annual enterprise income tax return, filing the annual enterprise income tax return with the competent tax authorities, providing relevant information required by the tax authorities, and settling the annual enterprise income tax. 7. Annual Inspection of Industry and Commerce The State Administration for Industry and Commerce issued a notice on February 9, 214. Since March 1, the annual inspection system of enterprises has been officially stopped, requiring industrial and commercial authorities at all levels to make preparations for the implementation of a series of new systems such as the publicity system of annual reports of enterprises. This move means that the industrial and commercial annual inspection system officially bid farewell to the historical stage. According to the newly issued (registered capital registration system reform plan) in the State Council, the annual report publicity system of enterprises officially replaces the annual inspection system of enterprises.
3. Operation flow of agency bookkeeping: 1. First, sign a financial outsourcing agency bookkeeping contract, determine the service items and agency bookkeeping fees, and determine the service items and fees as well as the rights and responsibilities of both parties, etc. 2. The first step for both parties to hand over accounting bills (time: 2th-3th of each month) is that the company will send the accounting bills of the current month to the company, and make a preliminary arrangement for the bills, or ask the agency bookkeeping company to arrange field accountants to collect the accounting bills from the company. At the same time, for newly established emerging general taxpayer enterprises that have never done accounts, the company will also help customers to systematically open accounting accounts and establish accounting systems and other professional classification and standardization services. At the same time, the agency bookkeeping accounting company will also prepare accounting entries according to the original documents of legal bills provided by the general taxpayer enterprises (referring to: purchase and sale invoices, receipt documents, picking lists, remittance and remittance receipts and other financial revenue and expenditure documents, relevant economic contracts, etc.); Prepare accounting statements, etc. 3. Acting as bookkeeping accountant (time: 25th-3th of each month) During the bookkeeping period, the company's accountant will sort out the specific bills of the entrusting company in more detail. If there are problems with the bills, they will communicate with the entrusting company in time for verification and correction, and then carry out accounting, accounting treatment and tax calculation under the condition of ensuring that the bills are correct. After the overall accounts are completed, the auditing accountant will also review the accounting results of bookkeeping accounting, including the completeness and legality of bills, the correctness of accounting treatment, the legality of tax calculation, the check of current accounts, and give an accurate assessment of the hidden dangers of customer accounting problems. Fill in the tax declaration form and tax payment book after all the accounts are audited correctly, and communicate with the entrusting company about the tax payment. 4. Agency tax filing (time: 1st-1th of each month) is mainly carried out in the following three ways: (1) The company accountant submits the tax payment form filled out by the audit accountant to the customer's bank to transfer the tax. (2) The company's accountant replaces the general taxpayer, enterprise and company to go to the national and local tax office to declare. (3) Special person is responsible for online tax declaration and individual income tax declaration by key taxpayers. 5. Pay a return visit to the enterprise (time: 1th-2th of each month). The company will return the general taxpayer's corporate tax bill, financial statements, tax returns and other materials, check with the corporate cashier, and arrange the work for next month. At the same time, it will also give timely feedback to the latest policies and notices of corporate taxation.
4. Factors affecting the level of fees: (1) Enterprise scale: The larger the entrusted company is, the higher the corresponding fees will naturally be, because the larger the company is, the greater the business volume will be, the greater the number and amount of bills will be, and the higher the corresponding service fees will be. Belongs to the decisive factor that affects the agency bookkeeping fee; (2) Industry type: The different industries that the entrusting company is engaged in will also affect the amount of agency bookkeeping fees. For customers engaged in ordinary industries, the fees charged by agency bookkeeping companies are relatively low, while for some special industries, it is more difficult for service personnel of agency bookkeeping companies to handle related businesses, and the fees charged will be higher. There will also be subtle differences in service fees in different industries; (3) Billing form: At present, there are three kinds of charging forms commonly used by agency bookkeeping companies: monthly, quarterly or yearly, which correspond to the monthly, quarterly and yearly subscription of many softwares. Generally speaking, agency bookkeeping companies generally implement that the average annual fee is less than quarterly fee, and the average quarterly fee is less than monthly fee. When choosing an agency bookkeeping company, you can choose the appropriate charging form; (4) Regional differences: other things being equal, the more you choose an agent for bookkeeping in a big city, the higher the fees will be, especially in those first-tier cities, and the fees charged by agent bookkeeping companies will be significantly different from those in other cities; (5) Service organizations: In the same place, the fees charged by different agency bookkeeping companies are not the same. Companies that charge too much should not choose, and companies that charge too little should not choose, because agency bookkeeping companies will inevitably reduce the service content and reduce costs for the sake of corporate profits.
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