How many sets of accounts does an enterprise have?

There must be two sets of accounts for small and medium-sized enterprises in China. Because our country controls taxes by votes, it is not easy to record the expenses of many start-ups without tickets, which leads to the fact that enterprises are true even if they want to make accounts, which seriously affects the financial management activities of enterprises. However, in actual work, enterprises always have a lot of expenses that cannot be invoiced for various subjective and objective reasons. According to the tax law, these expenses cannot be charged before tax, and enterprises will pay a lot of extra taxes.

But accountants often try their best to prepare internal and external accounts, which is inconvenient to manage. However, many enterprises set up two sets of accounts for different purposes to meet different needs.

One thing should be clear: According to the Accounting Law of People's Republic of China (PRC), enterprises can only make one set of accounts. All economic businesses of an enterprise shall be registered and accounted for according to law, and shall not be registered and accounted for in violation of the provisions of the accounting law and the tax law.

It seems that this hidden rule has been like this, and the problem has not been solved at all. I wonder what your bosses think?

An accounting entity has compiled two sets of accounts, or even multiple sets of accounts.

These purposes are usually:

(1) Account reflecting the actual operation of the enterprise: internal account (management account)

(2) In order to satisfy the tax authorities' accounts: external accounts (tax accounts).

(3) Account required for loan: bank account.

(4) Customs audit account: Customs account.

(5) account for applying for high-tech qualification: high-tech account.

Although so many sets of accounts are in line with the interests of the enterprise, they also cause many loopholes within the enterprise:

1. Inconsistent accounts (ratio of income, cost and inventory)

2. The production and sales volume do not match.

3. The sales volume does not match the number of people (compared with the workshop staff)

4. The sales volume does not match the raw materials.

5. The sales volume does not match the scale of fixed assets.

6. Abnormal monetary fund flow (other payables)

7. Internal and external accounts are mixed.

8. The accounting treatment of external accounts and the data of the same industry want to be split too much or too perfect (industry profit rate, etc. )

With the recent launch of the State Taxation Administration of The People's Republic of China Golden Tax Phase III system, the nationwide coverage of big data, cooperation between national and local taxes, and big data enjoyment have been completed. Using the principle of "web crawler", the system calls the interfaces of well-known search engines such as Baidu and sogou to obtain other information and data, such as the actual affiliated companies and the court judgment results of economic cases. After deep mining of enterprise data, all the operating conditions of the enterprise are completely visualized and transparent. Specific measures are as follows:

1. Extract the special invoice information issued by all general VAT taxpayers in the current month to ensure that each invoice information is included in the analysis platform;

2. Extract the deduction information of special invoices and the input invoice information of agricultural and sideline products in recent 3 months to prepare data for analyzing the input composition of value-added tax;

3. Extract taxpayer registration information and general taxpayer registration information as auxiliary analysis data.

These vulnerabilities are completely vulnerable under the coverage of big data systems. In the process of analysis, the platform can use the visual interactive comparison interface to graphically analyze the data of sales enterprises, purchase enterprises, invoice items, issued amount and so on by means of man-machine combination and analysis and discrimination, and make a door-to-door comparison analysis, so as to quickly lock taxpayers with high risk of false issuance and improve the efficiency and direction of risk analysis.

1. Evaluate the industry association, the same legal person association, the same address association, the quantity association and the proportion association between the input invoice and the output invoice under the taxpayer's tax number ... Do you dare to falsely issue VAT invoices?

2. Commodity items are controlled by commodity codes, analyze invoice information, and calculate your value-added goods, inventory amount (and VAT allowance) through big data. Can VAT be evaded by evaluating the tax rate of the same industry?

3. Alert the data of financial statements, and analyze the changes of financial data such as expenses, accounts received in advance, inventory rate, comprehensive depreciation rate of fixed assets and income cost rate. Can corporate income tax escape by evaluating the profit rate of the same industry?

4. After the integration of the five certificates, taxation, industry and commerce and social security will merge at any time, and there is no room for earning a few salaries. Can personal income tax and social security escape?

5. Through big data analysis, the "Golden Tax Phase III" system monitors the trend of enterprises from the trajectory of invoice information, tax information and enterprise financial data!

If you are still making false accounts, the risk control department of the State Administration of Taxation can quickly push the analysis results to the risk management or inspection departments of tax authorities at all levels. At this time, the tax authorities will invite you to "have tea"!

If the boss still asks you to cook false accounts, you must make it clear to him. "Boss, it's not that I don't want to make false accounts, but that I really can't do it."