Now is the last quarter, the following financial and tax work enterprises must be completed before December 31 of the new calendar!
The period of fiscal and taxation work is generally from January to December of the new calendar every year, and after December 31, it is a new financial and accounting year, and our fiscal and taxation work this year will also be nearing the end. Finance and taxation work is an important internal work of the enterprise, and we must all pay attention to it!
First, check the invoice. Look at the prepaid accounts of the enterprise, whether there is any money paid by the enterprise, but the invoice has not been recovered, you should collect the invoice as soon as possibleIf you can't get the invoice before the end of the year, the company's profits will be inflated, and the corporate income tax you have to pay will increase.
Second, check the profits. This year's preferential tax policy for enterprise income tax is that if the annual tax payable is less than 3 million, the final tax rate is 5%, and if it is greater than or equal to 3 million, the final tax rate is 25%. If the annual taxable income of the enterprise is just 3 million, and there are one or two more cost invoices, the tax rate is completely different!Everyone should understand!
Third, check the hospitality. Including conference expenses, training fees, entertainment expenses, catering expenses, etc., if such expenses exceed the corresponding proportion, they will be increased when the final settlement is made next year, and the enterprise may pay back income tax.
Fourth, check shareholder borrowings. Check whether the shareholders have borrowed from the company this year, and the shareholder loans should be returned to the company before the end of the year. If an individual takes the company's money for a long time and is identified as an equity dividend, he will not only pay personal income tax at 20%, but also be sentenced to not file and pay taxes on time, and there is tax evasion!That's how some celebrities were fined hundreds of millions!Bosses must pay attention!
If you have any questions about finance and taxation, please feel free to contact us
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