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            記賬與報稅是兩回事,這10條會計和老板一定要知道

            分享到:
            2019-01-21 11:25:44來源: 首冠教育

            首冠提醒,會計和老板們,這10條您一定得知道 

             

            1、公司成立之后不管你有沒有開始經營,稅務局、工商局都認為你開始經營了,所以你要有自己的賬本,并開始履行“納稅申報”義務。

             

            2、所設賬本不是你自己記的流水賬,而是符合要求的會計賬簿,并附上符合規定的憑證。需要專業的會計人員來做,所以不少中小企業在請不起會計的情況下,選擇代理記賬公司。 

             

            3、記賬和報稅是兩件事,但相互關聯。公司要根據稅局給你核定的稅種在規定的期限內進行“申報”。而報稅和繳稅也是兩碼事,報了稅不一定要繳稅款。

             

            4、即使是沒有經營也沒有開票的公司,也得報稅,這時可以選擇“零申報”。但是長期零申報會被納入“風險監控”。而且6個月不經營,工商局那邊也會吊銷你的營業執照。  

             

            5、不是只有“零申報”才不用繳稅,如上文所言,季銷售額在9萬元以內的,都暫免繳增值稅,但前提是你要記賬,你得去申報。

             

            6、一個公司涉及的稅種不只有一種,常見的有增值稅、企業所得稅、印花稅等。特別是企業所得稅,每年5月底有一次“匯算清繳”,這既是企業計算上一年有沒有盈利的重要過程,也是稅務局稽查的重點。

             

            7、經過了營改增、金稅三期、開票系統升級,稅務機關對發票的檢查力度空前的大,所以老板們千萬不要“買發票”,更不要虛開、虛抵發票。

             

            8、即使你不想買稅控設備,不會用開票系統,也能給客戶提供發票,小規模納稅人可以申請國稅局代開發票。

             

            9、當然也可以購買稅控設備,請代賬公司幫忙做“開票”這個操作。根據發展需要,也可以申請一般納稅人,進一步開拓業務,通過進項稅額抵扣來少繳稅款。

             

            10、只有一般納稅人才能開16%的增值稅專用發票,享受進項稅額抵扣,而小規模納稅人通常只能開3%的增值稅普通發票。另外,剛成立的公司就能申請成為一般納稅人,所以如果有需要,要盡早申請。



            稅務局一般在以下幾種情況會來查賬:

            1、例行年度、半年度,季度和計劃內檢查;

            2、上級稅務主管機關步署的檢查;

            3、接受有關人員舉報進行的檢查;

            4、本期報表、納稅情況和同期比有重大變化,并且有異常;

            5、企業退稅和所得稅清算等。

            6、其他需要檢查事宜。

            那沒有收入還要報稅?創業者又要委屈了。其實報稅是報稅,繳稅是繳稅,字義就不相同。報稅是上報的意思。

            繳稅與報稅是兩回事,報稅是一個申報自己公司經營狀況的行為,并不僅僅是讓創業者掏錢繳稅,不管有沒有收入,你都得跟稅務局說一聲,如實向稅務局申報。

            報稅具有強制性,需及時申報,不然會產生罰款甚至更嚴重的后果

            1、不按稅務局的規定時限納稅申報,情節較輕的,除補繳稅款外,稅務機關將對企業會罰款,如果超期更長的,將還會加收滯納金;對于情節嚴重的,稅務機關將更具情節嚴重程度,出于相應的更高金額的罰款。

            2、連續3個月不到稅務登記機關納稅申報的,稅務登記機關將對該企業的稅務登記證給于注銷的處理。當稅務登記證被稅務局注銷之后將不可能再被恢復,也就是說,企業的所有證照都會因為稅務登記證的注銷而相繼作廢。

            3、公司所有股東的身份證信息將被相關登記機關收錄,進入黑名單。對以后的貸款、再次投資創業、出國等都將受到影響。做會計不易,想做管理會計更不易。

             

            2019來首冠財經,它培訓內容從職業資格認證、技能培訓,到與職業相關的就業服務;職業資格認證課程涵蓋了包含ACCAACAFRMCIMAAFCPAIFMAIA、管理會計師CNMAICBRR等在內的財會、金融行業國內、國際知名項目。現2006年成立至今,已成為中國領先的財經教育公司。十幾年的培訓老師,會給你答疑解惑,陪你一起度過職場路上的難關。咨詢熱線:010-56221116

             

             

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