Dear guys, who have the latest Small Business Accounting Standards monthly accounting statements for

Answer: You can **** in ****. In order to standardize the accounting of small enterprises and improve the quality of accounting information, this system is formulated in accordance with the "Accounting Law of the People's Republic of China", "Regulations on Financial Accounting Reporting of Enterprises" and other relevant laws and regulations.

2) This system applies to enterprises established within the territory of the People's Republic of China that do not raise funds externally and operate on a small scale.

The term "enterprises that do not raise funds externally and operate on a small scale" in this system refers to small enterprises that do not issue ** or bonds to the public, and meet the definition of the "Interim Provisions on Standards for Small and Medium-sized Enterprises" (Guo Jing Mao SME No. 143 2003) formulated by the former State Economic Commission, the former State Development Planning Commission, the Ministry of Finance and the National Bureau of Statistics in 2003, excluding small enterprises established in the form of sole proprietorship and partnership.

3) Small enterprises that meet the provisions of this system can be accounted for in accordance with this system, or they can choose to implement the "Accounting System for Business Enterprises".

1.Small enterprises that carry out accounting in accordance with this system cannot choose to implement the relevant provisions of the "Accounting System for Business Enterprises" while implementing this system; Small enterprises that choose to implement the "Accounting System for Business Enterprises" cannot choose to implement the relevant provisions of this system at the same time as implementing the "Accounting System for Business Enterprises".

2.When the parent and subsidiary companies within the group company belong to different scales, for the purpose of unifying accounting policies and consolidating financial statements, small enterprises within the group should implement the "Accounting System for Business Enterprises".

3.Small enterprises that carry out accounting in accordance with this system, if they need to publicly issue ** or bonds, etc., should be converted to implement the "Accounting System for Business Enterprises"; If it does not meet the standards for small enterprises for three consecutive years due to changes in the scale of operation, it should be transferred to the implementation of the "Accounting System for Business Enterprises".

4) Small enterprises may, in accordance with the relevant accounting laws, regulations and the provisions of this system, formulate specific accounting methods suitable for their own enterprises on the premise of not violating the provisions of this system and in combination with the actual situation of their own enterprises.

5) Small enterprises shall set up accounting institutions according to the needs of accounting business, or set up accounting personnel in relevant institutions and designate accounting supervisors; If the conditions for setting up are not met, an intermediary agency that has been approved to set up an intermediary agency engaged in accounting and bookkeeping business shall be entrusted to keep accounts.

6) Small enterprises should fill in accounting vouchers, register accounting books, manage accounting files, etc., in accordance with the provisions of the "Accounting Basic Work Specifications" and the "Measures for the Management of Accounting Files".

7) The accounting of small enterprises shall be based on the premise of continuous and normal production and business activities. Accounting shall be divided into accounting periods, accounts shall be settled in installments, and financial accounting reports shall be prepared at the end of the accounting period.

The accounting period referred to in this system is divided into annual and monthly, and both annual and monthly are determined according to the start and end dates of the Gregorian calendar. At the end of the accounting period, it refers to the end of the month and the end of the year.

8) The accounting of small enterprises shall be based on RMB.

This statement is required to be confidential???

The cycle of the report is different, and the content of the report involves different situations, the monthly report is reported once a month, the quarterly report is reported once a quarter, the semi-annual report is reported at the end of June, and the semi-annual report involves more financial situations and is more cumbersome.

The monthly report is a monthly report, the quarterly report is a 3-month report, and the semi-annual report is a 6-month report, in fact, the monthly report at the end of March is a quarterly report, and the monthly report at the end of June is a semi-annual report.

Summary. Hello, the latest accounting standards for business enterprises were revised and issued in 2014.

On July 23, 2014, Decree No. 76 of the Ministry of Finance of the People's Republic of China - Decision of the Ministry of Finance on Amending the Accounting Standards for Business Enterprises - Basic Standards, came into force on the date of promulgation.

Decision of the Ministry of Finance on Amending the Accounting Standards for Business Enterprises - Basic Standards.

In order to meet the actual needs of the development of China's enterprises and capital markets, and to achieve the continuous convergence of China's accounting standards for business enterprises and international financial reporting standards, the Ministry of Finance decided to amend Item 5 of Article 42 of the Accounting Standards for Business Enterprises - Basic Standards to read: "(5) Fair value. Under fair value measurement, assets and liabilities are measured at the amount that market participants would have received or paid for the transfer of liabilities in the orderly transactions that occurred on the measurement date.

This decision shall come into force on the date of promulgation.

Accounting Standards for Business Enterprises - Basic Standards" shall be revised accordingly and re-promulgated in accordance with this decision.

When was the latest Accounting Standards for Business Enterprises issued? It is not a small business accounting standard.

Hello, I have seen your question and am sorting out the answer, please wait a while Hello, the latest accounting standards for business enterprises were revised and issued in 2014. On July 23, 2014, Decree No. 76 of the Ministry of Finance of the People's Republic of China - Decision of the Ministry of Finance on Amending the Accounting Standards for Business Enterprises - Basic Standards, came into force on the date of promulgation. In order to meet the actual needs of the development of China's enterprises and capital markets and to achieve the continuous convergence of China's accounting standards for business enterprises and international financial reporting standards, the Ministry of Finance decided to amend Item 5 of Article 42 of the Accounting Standards for Business Enterprises - Basic Standards to read:

5) Fair value. Under fair value measurement, assets and liabilities are measured at the amount that market participants would have received or paid for the transfer of liabilities in the orderly transactions that occurred on the measurement date. This decision shall come into force on the date of promulgation.

Accounting Standards for Business Enterprises - Basic Standards" shall be revised accordingly and re-promulgated in accordance with this decision.

The small business accounting standards are as follows:Small businesses have some common characteristics:

2. Sensitive to the market, with the internal motivation to win with new and the ability to maintain market vitality.

3. Small enterprises have strong environmental adaptability, low requirements for resource acquisition, and can be widely distributed in various environmental conditions.

4. It is at a disadvantage in terms of obtaining capital, information, technology and other services, and its management level is low.

In order to promote the development of small enterprises and the increasingly rich and perfect fiscal and taxation policies, a fiscal and taxation policy system to promote the development of small and medium-sized enterprises has been formed with fee reduction, financial support, and public services as the main content. On October 18, 2011, the Ministry of Finance promulgated the Accounting Standards for Small Enterprises, requiring relevant small enterprises to implement them from January 1, 2013, encouraging early implementation, and repealing the Accounting System for Small Enterprises issued in 2004.

Implementation implicationsThe promulgation of the "Accounting Standards for Small Enterprises" has changed the content of the "Accounting System for Small Enterprises" to a great extent, and it draws on the "Accounting Standards for Business Enterprises" in the way it is formulated, and has both the characteristics of small enterprises in terms of accounting methods, especially in terms of tax standards, and adopts measurement rules that are more consistent with the tax law, which greatly simplifies the coordination between the accounting standards and the tax law. In terms of the influencing factors of profits and taxes, there have also been specific improvements compared with the Accounting Standards for Business Enterprises.

The above content refers to: Encyclopedia - Accounting Standards for Small Enterprises.

After logging in to the electronic filing system, click [Declaration and Payment]4After clicking [Declaration and Payment], click [Declare the first report to be invalid]5After clicking [Declare invalid], select the date to which the declaration belongs, and click [Query]6

After clicking [Query], the page will pop up the declared report, and after the wrong report, click [Void]7After clicking [Void], you can fill in the correct declaration form againIf the tax has been withheld after filing, it cannot be invalidated online, and you must go to the front desk to correct it and then file the correct tax return.

The deadline for submission of taxpayers' financial and accounting statements is: if submitted quarterly, it shall be submitted within 15 days after the end of the quarter; 45 days after the end of the year for domestic enterprises and 4 months after the end of the year for foreign-invested enterprises and foreign enterprises.

Article 26 In the event of dissolution, bankruptcy, revocation or other circumstances in which a taxpayer terminates its tax liability in accordance with the law, it shall, before going through the cancellation of registration with the administrative authority for industry and commerce or other authorities, apply to the original tax registration authority for cancellation of tax registration with the relevant certificates and materials; If it is not required to go through the registration process with the administrative authority for industry and commerce or other authorities according to the regulations, it shall, within 15 days from the date of approval or termination by the relevant authority, apply to the original tax registration authority for cancellation of tax registration with the relevant documents and materials. If a taxpayer has its business license revoked by the administrative authority for industry and commerce or its registration revoked by another authority, it shall, within 15 days from the date on which the business license is revoked or its registration revoked, apply to the original tax registration authority for cancellation of tax registration.

Summary. The annual report of the accounting standards for small-scale small enterprises needs to enter the electronic tax bureau, click on I want to do taxes, and then click on the tax declaration Oh The details can be like this: 1

Go to the local electronic tax bureau and click on I want to do taxes; 2.Enter the main interface of the declaration, find the financial statement at the bottom of the page, and click to fill in; 3.The page pops up to select the declaration method, click the webpage to fill in the declaration; The enterprise financial information collection form must be filled, because the relevant management information system of the tax department requires that the relevant enterprise financial information must be filled

Kiss The annual report of the accounting standards for small-scale small enterprises needs to enter the electronic tax bureau, click on I want to do taxes, and then click on the tax declaration Oh Specifically, you can do this: 1Go to the local electronic tax bureau and click on I want to do taxes; 2.

Enter the main interface of the declaration, find the financial statement at the bottom of the page, and click to fill in; 3.The page pops up to select the declaration method, and click on the vertical front of the webpage to fill in the declaration; The financial information collection form of the enterprise must be filled, because the relevant management information system of the tax department requires that the relevant financial information of the enterprise must be filled

The time for the accounting submission of small-scale small enterprises is within 5 months after the end of the year, and the accounting system for small enterprises does not mean that small-scale taxpayers. There are three main criteria for the division of small and micro enterprises or enterprises in the stage of Xiang Xiangwu: 1. In terms of total assets, industrial enterprises do not exceed 30 million yuan, and other enterprises do not exceed 10 million yuan 2. In terms of the number of employees, industrial enterprises do not exceed 100 people, and other enterprises do not exceed 80 people 3. In terms of tax indicators, the annual taxable income does not exceed 300,000 yuan