Small-scale bookkeeping and tax filing process.
1. The first thing to do every month is to register the accounting voucher according to the original voucher, and then calculate the VAT payable for the month at the end of the month, and then register the tax payable according to the VAT registration - value-added tax - urban construction tax and education surcharge, and reasonably estimate the various taxes and fees (including stamp duty, etc.) of the month according to the relevant tax regulations to register other relevant taxes, and then carry forward the accrued taxes (including value-added tax, business tax, consumption tax, urban construction tax, education surcharge, etc.) to the "profit of the year" account.
2. At the end of each month (30th) all invoices must be certified, if the input invoice of the month is not certified, the input tax can not be deducted, then the corresponding tax must be paid.
3. At the end of each month (30th), the income obtained must be declared and taxed.
Fourth, in each quarter of the tax declaration to depreciate fixed assets and other non-current assets, reflected in the declaration form.
5. The income tax shall be settled on June 30 of each year.
6. From January 1 to May 31 of each year, the enterprise income tax shall be settled and paid.
7. The annual report of enterprise income tax shall be made from March 1 to June 30 of the following year.
8. Individual income tax declaration shall be made within 10 days at the beginning of each month.
9. Declare the trade union funds within the 15th day of each month.
10. Declare stamp duty every quarter.
Ten. 1. The declaration of property tax in April of each year.
Ten. 2. The declaration of land use tax shall be made in June of each year.
Ten. 3. Report the financial statements of the enterprise in July each year.
Ten. 4. Business tax declaration shall be made in August every year.
Ten. 5. Small-scale VAT taxpayers shall be declared in September each year.
Ten. 6. The consumption tax shall be declared in October of each year.
Ten. 7. The urban maintenance and construction tax and surcharge shall be declared in November each year.
Ten. 8. In December of each year, the tariffs and import links shall be declared.
Ten. 9. The annual final settlement of enterprise income tax shall be carried out in December of each year.
Two. 10. The annual report of enterprise income tax shall be made in December of each year.
The above is the general process of small-scale bookkeeping and tax declaration, if there is anything else you don't understand, it is recommended to consult a professional or consult relevant books for information.