Yuxi agent bookkeeping: Should the final accounts of this year be done? Listen to the famous accountant!

Nearly three months have passed since the final settlement. From 1 month, we will explain the time limit, objects and matters needing attention of the final settlement. By February, we will take you to sort out the common problems that may be encountered in the final settlement operation, avoid detours and complete the final settlement as soon as possible. Then in March, I will answer the difference between settlement and non-settlement, what benefits it can bring to enterprises, as well as the key points, difficulties, misunderstandings and how to do it. If you want to have a look, please click here:

On the basis of these contents, let's explain the matters that need attention at present, as well as the processes and examples that must be paid attention to in the final settlement.

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Theme of this issue

Enterprise settlement payment process and examples

1. What is income tax settlement?

2. What are the specific operation steps of final settlement?

3. Example analysis, easy to master

So what is income tax settlement?

Generally speaking, it is actually a process of settling the income tax of the previous year. There is a special form of remittance. According to the accounting standards and tax laws and regulations, compare the adjusted increase and decrease with the monthly or quarterly prepaid enterprise income tax to see whether the enterprise should pay taxes or refund taxes.

There are only three key points in this process, which we should pay attention to:

Revenue recognition: An enterprise should recognize revenue at fair value (i.e. fair and just transaction price in the market).

Expense deduction: it must be related to the business, and reasonable expenses are allowed to be deducted within a limited range. (Not as many invoices as there are, but as many invoices as there are; The tax law sets a limit. If the reasonable expenses exceed the limit, the income tax shall be increased. )

Tax Adjustment: There are differences between accounting system and tax law. The total profits listed in the accounting statements are calculated according to the new accounting system, and the taxable income is not equal to the total profits, but should be adjusted according to the provisions of the tax law. (For example, the depreciation period of fixed assets in accounting is accelerated according to 5 years, while the tax regulations are depreciated according to the average life method of 10 years, so the resulting difference needs to be included in the taxable income to pay income tax. )

The reason why we should pay special attention to these three points is that after the income is confirmed, the expenses before this can be deducted in time before May 3 1, and the tax payment for this year can be adjusted to avoid overpayment or repeated tax payment.

What are the final settlement steps?

Step 1: Check the accounts.

Mainly check the account balance table 2016.1-12.31balance sheet and the income statement 20 16. 1+ 12.

1. Salary accrued by the enterprise in 20 16 years: it can only be deducted when it is actually paid in that year. After the announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China No.2015 was issued, it was uniformly stipulated that the annual wages and salaries actually paid to employees by enterprises before the end of annual settlement were allowed to be deducted in the final settlement year according to regulations.

2. Determine reasonable salary and salary expenses: As the cooperation between the state and local taxes deepens, the information of the state and local taxes will be shared. By comparing with the individual income tax return, we can see whether the individual income tax return is connected with the salary and salary expenditure in the same period. If not, correct the declaration first, and then make the final settlement.

3. The actual costs and expenses incurred by the enterprise fail to obtain valid vouchers in time, and are estimated and recorded: when the enterprise prepays quarterly income tax, it can be calculated according to the book amount temporarily; However, at the time of final settlement, valid vouchers of costs and expenses should be supplemented. If a valid certificate cannot be supplemented, it cannot be deducted before tax.

Step 2: Set and save the annual report to be filled in.

Taxpayers enter the declaration system, and choose the forms to be filled in according to the enterprise's own situation in the report maintenance, including cover, enterprise basic information form, filling form, main annual declaration form, income cost list, optional tax reduction and exemption list and various adjustment forms.

Generally speaking, you can basically view the following table, which is entered into the report management interface after report maintenance. If you want to change the form, you can change the settings in My Report Maintenance in the upper left corner.

Step 3: Fill in and check the cross-checking relationship between forms.

It is necessary to check not only the comparison between the main table and the detailed table of the annual income tax return, but also the comparison between the balance sheet, income statement, cash flow statement and owner's equity statement. If it is an electronic system declaration, the system can automatically check it. If the hall is declared separately, you need to check the cross-checking relationship yourself. Generally speaking, if the accounts are accurate, the financial statements exported by financial software can basically be reported directly; You can also check a little, for example, whether the difference between the ending balance and the opening balance of the balance sheet is equal to the accumulated amount of the income statement this year.

Step 4: Fill in the relevant report.

Because any unit has at least one related party, such as investors. So at least choose to fill in the association table. Enterprise information form, filling form and annual related business transaction summary form are required. Other reports without associated business can be left blank.

Select Report Maintenance, as shown in the following figure:

case analysis

When an enterprise determines that the accounts are correct, it can issue three tables, namely, balance sheet, balance sheet and income statement, as the basis for filling in the declaration form and annual report of financial statements.

Here, the cover of the annual declaration form and related statements and the filling of the basic information form of the enterprise are omitted, because the system basically automatically brings out the data and checks and fills in the form.

Our enterprise basic information table, that is, the main table of the declaration form, is mostly retrieved automatically, only the white part is filled in manually, and the gray or dividend position data is taken from various schedules, so the schedules must be filled in first.

Enterprise basic information table

Main form of customs declaration

By the way, there are instructions for each data position in each form. If you don't understand the meaning of each item in the form, you can click to view the instructions for filling in the form.

General enterprise income statement: filled in according to the income items on the enterprise balance sheet. For example, if the operating income of AB enterprise is only sales income, it will only be filled in, and if there is no non-operating income, it will not be filled in.

General enterprise income list

General enterprise cost schedule: corresponding to the income schedule, it is filled out according to the cost items on the enterprise balance sheet. For example, the operating cost of AB enterprise is only the cost of commodity sales, and only the cost of commodity sales is filled in. Non-operating expenses shall be filled out according to the items on the balance sheet.

General enterprise cost plan

Employee assessment tax schedule

List of advertising expenses for advertising business

Details of advertising expenses: the limit ratio is 65438+ 05% of the current year's income, and the excess is deducted for 5 years before tax after carrying forward.

Note when filling in the form: When calculating the deduction limit of business entertainment expenses, advertising expenses and business publicity expenses, the sales (business) income of the enterprise shall include the deemed sales (business) income as stipulated in Article 25 of the Regulations for the Implementation of the Enterprise Income Tax Law.

Sales (business) income for which enterprise income tax should be confirmed = main business income for accounting+other business income for accounting+deemed sales income for which enterprise income tax should be confirmed.

List of depreciation and amortization of assets

List of tax adjustment items

The detailed list of tax adjustment items is taken from the detailed list of expense adjustment, for example, the column of employee salary excluding adjustment items is taken from the detailed list of employee salary adjustment. Business entertainment expenses shall be filled in the balance sheet, and the tax amount shall be filled in (60% of the amount in the account and 0.5% of the operating income is smaller). The difference between the amount in the account and the tax amount is the increased amount.

Enterprise income tax return to cover losses

List of preferential income tax relief

List of preferential income tax reduction and exemption: according to the Enterprise Income Tax Law and its implementing regulations, industrial enterprises engaged in industries that are not restricted or prohibited by the state, with annual taxable income not exceeding 300,000, employees not exceeding 100, and total assets not exceeding 30 million yuan, and other enterprises with annual taxable income not exceeding 300,000, employees not exceeding 80, and total assets not exceeding100,000 yuan meet the requirements. From 20 15, 10, 1, to 20 17, 12, 3 1, and the annual taxable income is less than 300,000 yuan (including 300,000 yuan), the small and low-profit enterprises will be reduced by 50%.

Therefore, AB Company is eligible to levy half of small and micro enterprises. According to the taxable income (income)191332.97 * 50% * 20% =19133.29, the tax relief is (income)191339. After filling in, return to the main table of the declaration form and calculate it automatically.

Cluster table

Association table: the association type is optional, and the following relationships need to be filled in. If there is no letter of appointment, the date on the business license shall be filled in as the starting and ending date.

How much is the agency bookkeeping? Looking for Mande enterprise service, the company is safe and efficient, and the tax consultant is professional. Mande enterprise service is a one-stop service expert.