Private enterprises set up accounts and pay taxes, and the tax standards for private enterprises are

If it is foreign exchange, a foreign exchange account should be established, and an accounting node date shall be calculated according to the foreign exchange rate, and the profits shall be subject to VAT; Export tax rebates shall be refunded in accordance with the tax refund regulations of the National Taxation Bureau.

1. Value-added tax (the tax rate for small-scale taxpayers is 3%, and the tax rate for general taxpayers is 17%-6%) or business tax (the tax rate is 3%-20%, divided according to the taxable content).

2. The applicable tax rate of urban construction tax (value-added tax + business tax + consumption tax) * applicable tax rate refers to the tax rate of 7% in the urban area where the taxpayer is located, 5% for those not in the county, town and large and medium-sized industrial and mining enterprises in the county, and 1% for those not in the city, county and town

3. The tax amount of education surcharge (VAT + business tax + consumption tax) * 3%.

4. Local education fee surcharge (value-added tax + business tax + consumption tax) tax amount * 2%.

5. Water conservancy construction** (accrued and paid according to the sales revenue).

6. Enterprise income tax (total profit * 25%). The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises, 15% for high-tech enterprises that need to be supported by the state, 20% for small and low-profit enterprises, and 20% for non-resident enterprises.

7. Stamp duty according to the amount of purchase and sale.

8. Vehicle and vessel use tax.

9. Property tax.

10. Land use tax.

11. Individual income tax.

Notice of the Ministry of Finance and the State Administration of Taxation on Further Supporting the VAT and Business Tax Policies for Small and Micro Enterprises (CS 2014 No. 71), the Announcement of the State Administration of Taxation on Issues Concerning the Exemption of VAT and Business Tax for Small and Micro Enterprises (No. 57 [2014]), and the Notice of the Ministry of Finance and the State Administration of Taxation on Exempting Small and Micro Enterprises from Relevant Taxes (CS 2014 No. 122), clarifying that taxpayers with a monthly turnover of less than 30,000 yuan are exempt from business tax and nature. Among them, business tax taxpayers with one quarter as the tax period and the quarterly turnover does not exceed 90,000 yuan are exempt from business tax.

Note: Taxpayers who enjoy the preferential business tax policy for small and micro enterprises refer to units and individuals whose monthly turnover does not exceed 30,000 yuan (quarterly turnover does not exceed 90,000 yuan, the same below) among business tax taxpayers, so natural persons and individual industrial and commercial households among business tax taxpayers whose monthly turnover does not exceed 30,000 yuan can enjoy the preferential policy. Among them, "monthly turnover does not exceed 30,000 yuan" includes "monthly turnover of 30,000 yuan".

At the same time, taxpayers who enjoy the preferential business tax policies for small and micro enterprises include taxpayers who are levied on a one-time basis and on a regular basis, and taxpayers who are levied business tax on a one-time basis and whose monthly turnover does not exceed 30,000 yuan are exempt from business tax.

According to Article 19 of the Notice of the State Administration of Taxation on Printing and Distributing the Interim Measures for the Administration of the Establishment of Accounts for Individually-owned Industrial and Commercial Households and the Interim Measures for the Administration of Regular Quotas for Individually-owned Industrial and Commercial Households (GSF No. 101), private enterprises that levy taxes on a regular basis in the current tax collection and administration, all kinds of enterprises that are called state-owned or collectively but are actually individual or private, and enterprises contracted or leased by individuals shall set up account books and establish double-entry accounts in accordance with the Accounting Standards for Business Enterprises, the General Principles of Finance for Enterprises and other relevant financial accounting systems. Conduct financial accounting.

At the same time, according to Article 35 of the Law of the People's Republic of China on the Administration of Tax Collection, the tax authorities have the right to verify the tax payable if a taxpayer has any of the following circumstances:

1) In accordance with the provisions of laws and administrative regulations, it is not necessary to set up account books;

2) In accordance with the provisions of laws and administrative regulations, account books should be set up but have not been set up;

3) Destroying account books without authorization or refusing to provide tax payment materials;

4) Although the account books are set up, the accounts are chaotic or the cost information, income vouchers, and expense vouchers are incomplete, and it is difficult to check the accounts;

5) Failing to file a tax declaration within the prescribed time limit after the occurrence of tax liability, and failing to file a tax declaration within the time limit ordered by the tax authorities;

6) The tax basis declared by the taxpayer is obviously low and there is no justifiable reason. Article 37 stipulates that the tax authorities shall verify the amount of tax payable and order the taxpayers engaged in production and business operations who fail to go through tax registration in accordance with the regulations, as well as taxpayers who are temporarily engaged in business operations.

Therefore, according to the provisions of the above documents, first of all, the unit shall set up account books and carry out financial accounting according to the relevant regulations, and if the account books are not set up according to the regulations, the tax authorities shall have the right to verify the taxable tax payable and order the payment in accordance with the above provisions.

I advise you not to do it, you will be reorganized by state personnel.

If your private enterprise is a company, you must set up an account book, and after accounting, the company will be the main body to pay taxes

Pay business tax (income * 20%), urban maintenance and construction tax (business tax * 7%), education surcharge (business tax * 3%), enterprise income tax (profit adjusted according to the tax law * 25%), and also withhold and pay employees' personal income tax.

Of course, if your company's books are not complete, the tax department will verify and collect your tax, and will tell you a fixed amount or rate, so that you can pay the tax according to the approved amount on a regular basis every month.

Regardless of whether the bookkeeping is correct or not, you must first register with the tax bureau.

If your private enterprise is a sole proprietorship or partnership, you will not pay corporate income tax, but individual income tax, and will be taxed at the five-level excess progressive tax rate (business income of individual industrial and commercial households).

1. The office supplies retail industry needs to pay value-added tax (national tax), enterprise income tax (national tax), and personal income tax (local tax);

VAT: If you have income, you need to file a tax return, and if you have no income, you need to declare zero. If you have zero declaration, you can fill in 0 directly in the declaration form, and you do not need to pay tax.

Corporate income tax: 25% of profits, no profits.

Personal income tax: taxable income above 3500 is taxable, and the following are not required.

2. If the registered capital is more than 200,000 yuan, or the monthly sales amount is more than 80,000 yuan, it is necessary to build a double-entry account;

The registered capital is 100,000 yuan and 200,000 yuan, or the monthly sales amount is 40,000-80,000 yuan, and a simple account needs to be built;

You see if the conditions for account creation are met, and those that are not met do not need to be set up.

3. If you meet the accounting standards, you need to build accounts, you can use financial software, or you can keep accounts manually.

Purpose: Correctly record income, costs, and expenses, so that the boss knows what to do, and there are accounts to check during tax audits. Although it is not necessary to check it out, just in case.

It seems that you have zero financial foundation, your problem is not a sentence or two can be said clearly, small-scale wealth is, the key is that you have to do accounts after you set up accounts, to report financial statements, income tax, year-end reconciliation and payment, as well as taxes, there may be some other problems, in case one day the accounts are audited, dizzy, so find a wealth to be safer.

1.If there is a sale, you can't declare zero, and the tax rate is based on your company's sales tax rate, such as a fixed amount, and it will be paid according to the fixed amount every month.

2.Manual accounts can be set up.

3.The tax authorities check your accounts and it's best to hire an accountant.

There is a cash journal, a bank account and a bank deposit journal, a general ledger, a subsidiary account, and a purchase, sale and deposit ledger.

At least cash, bank deposits, inventory goods, accounts receivable, accounts payable, wages payable, taxes payable, paid-in capital, operating income, operating costs, main business taxes and surcharges, operating expenses, management expenses, financial expenses, income tax expenses and other accounting accounts are required.

The key to the financial management of the enterprise is the timely clearing of the incoming accounts.

If the invoice reaches a certain amount, the tax department will require it to be converted to a general taxpayer. Or apply for general taxpayers at the beginning, and it is best to be general taxpayers if there is an input invoice deduction.

Cash account, bank account, sub-ledger, according to the usual business details, such as inventory goods, accounts receivable, etc.

If you're studying finance, just do what you learn.

Hello hudvzebeah

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The establishment of the set of accounts is in terms of financial software, and it is good to say that as for the application for general taxpayers, it is good to Hengshui UFIDA software.

Your problem is too big, and you need to look at it for a company like that

Accounts are established in accordance with accounting standards.

Small-scale taxpayers are also required to set up accounts, and only double-fixed (fixed turnover, fixed tax amount) enterprises are allowed not to set accounts.

If the previous account or original voucher is gone, and the corresponding assets benefit from the subsequent period, pre-tax deduction is not allowed in income tax. Others had little impact on the subsequent accounting.

According to the date of establishment of the industrial and commercial license, within 30 days to build an account, the rent and various expenses that have occurred are recorded in the management expenses, and the development fees incurred before the license are credited to the development fee.

Q: Our company is a small-scale taxpayer, value-added tax and enterprise income tax and other tax assessment and collection, has not been set up accounts, now in order to account accurately, ready to build accounts, may I ask for the company that is regular, how to re-establish accounts?

1. Determine the time point of account establishment.

2. According to the determined time, count cash, inventory, fixed assets, etc., and go to the bank to print the bank deposit statement.

3. According to the determined time point, the list of units and individuals will be confirmed to confirm the amount of transactions and receivables and payables.

4. Confirm the unit price and amount of inventory according to the inventory table, and calculate the inventory value.

5. Confirm the original value and depreciation amount of fixed assets according to the fixed assets inventory table.

6. Confirm the amount of paid-in capital according to the capital verification report.

7. Squeeze out the profits of the previous operating period.

8. After the above work is completed, the following accounting entries shall be made according to the confirmed amount.

Borrow: cash on hand.

Borrow: Bank deposit.

Debit: Advance payments.

Debit: Accounts receivable.

Debit: Other receivables.

Borrow: Inventory. Borrow: fixed assets, etc.

Credit: Accounts payable.

Credit: Accounts received in advance.

Credit: Short-term borrowing.

Credit: Accumulated depreciation.

Credit: Other payables.

Credit: Long-term borrowing.

Credit: Taxes payable.

Credit: Employee remuneration payable, etc.

Credit: paid-up capital.

Credit: Undistributed Profits (Total Assets - Liabilities - Paid-in Capital).

9. According to the above entries, register the general ledger of each account.

10. Register cash in stock, bank deposits, inventory, fixed assets, and detailed accounts of current accounts according to the inventory table, bank deposit statement, and current statement.

11. All transactions that occur after the account establishment date shall be registered on the basis of this amount in order.