How to prepare accounts for small-scale taxpayers: hot topics and practical guides on the Internet
Recently, hot topics on the Internet about accounting for small-scale taxpayers mainly focus on tax incentives, popularization of electronic invoices, and simplification of the declaration process. This article will combine the hot topics of the past 10 days to provide small-scale taxpayers with a structured and easy-to-operate accounting guide.
1. Core points of accounting for small-scale taxpayers
Small-scale taxpayers need to focus on the following when doing accounting:
| Project | Specific requirements | FAQ |
|---|---|---|
| Invoice management | It is necessary to distinguish between ordinary invoices and special invoices, and electronic invoices need to be archived and saved. | Repeated reimbursement and authenticity check of electronic invoices |
| Revenue recognition | Recognize revenue based on actual collection or invoicing time | Processing of accounts received in advance and division of inter-temporal income |
| cost | Obtain legal documents to match your income | Invoiceless expense processing, personal expense reimbursement |
| tax calculation | Value-added tax is levied at 3% (preferential policy in 2023) | Use of tax-free quota and tax on difference |
2. The latest tax preferential policies in 2023
According to recent fiscal and tax hot topics, small-scale taxpayers can enjoy the following discounts:
| Policy name | Discount content | Execution period |
|---|---|---|
| VAT relief | Monthly sales below RMB 100,000 are exempt from VAT | January 2023-December 2023 |
| Six taxes and two fees reduced by half | Six types of taxes including resource tax and two surcharges are levied at a reduced rate of 50% | January 2022-December 2024 |
| Income tax benefits | The portion with annual taxable income ≤ 1 million is subject to a tax rate of 5% | January 2023-December 2024 |
3. Detailed explanation of the entire accounting process
1.Daily accounting processing
• Establish a complete accounting system
• Register bank statements and income and expenditure details daily
• Regularly reconcile cash journals with bank statements
2.Monthly closing process
| steps | Operation content | Completion time limit |
|---|---|---|
| 1 | Reconcile all bank account balances | Before the 3rd of the following month |
| 2 | Confirm total income for the month | Before the 5th of the following month |
| 3 | Provision for depreciation and amortization | Before the 7th of the following month |
| 4 | Calculate tax payable | Before the 10th of the following month |
3.Key points for quarterly reporting
• VAT return (for small taxpayers)
• Additional tax return
• Corporate income tax prepayment return form (approved collection or audit collection)
4. Solutions to common problems
| Question type | solution | Policy basis |
|---|---|---|
| Customer does not want invoice | Still need to confirm the uninvoiced income and declare tax | Article 19 of the Interim Regulations on Value Added Tax |
| Income cannot be obtained | Standardize the procurement process and require suppliers to issue invoices | Measures for the Administration of Pre-tax Deduction Vouchers for Enterprise Income Tax |
| Declaration error | Electronic tax bureau can correct returns online | Article 51 of the Tax Collection and Administration Law |
5. Recommendation of intelligent accounting tools
1.Electronic invoice management system: Realize automatic collection, inspection and archiving of invoices
2.financial software: Cloud products such as Kingdee Jingdou Cloud and UF Changjetong
3.Declaration tool: Electronic tax bureau client, third-party declaration platform
Conclusion:Small-scale taxpayers must not only standardize their accounting operations, but also make full use of preferential tax policies. It is recommended to regularly pay attention to the official website of the State Administration of Taxation and local tax department notices to keep abreast of policy changes. By establishing scientific financial processes and rationally using information tools, tax risks can be effectively reduced and financial management efficiency improved.
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