I. Price charged by the agency bookkeeping company:
1, enterprise zero tax rate declaration
This kind of enterprise has no operation, and there is no capital flow in the company's monthly business, so there is no need to pay taxes. However, it is necessary to make regular tax returns once a month. This declaration method is called "zero declaration". The enterprise bookkeeping fee for zero declaration is: 200 yuan/month.
2. Small-scale companies act as bookkeeping agents.
Small-scale companies have a small number of invoices or bills, and the cost is 200 yuan/month.
3. The general taxpayer company acts as an agent for bookkeeping.
General taxpayers have a large number of company invoices or bills, and the general expenses are above 500 yuan/month.
4. Agency bookkeeping of foreign-funded enterprises
The agency bookkeeping of expenses of foreign-funded companies is around 600 yuan/month.
Second, the agency bookkeeping company service content:
Agency bookkeeping must achieve the following seven items:
1, approved tax
Refers to the tax management personnel in charge of the company correctly checking and approving the taxable types and tax items of the enterprise according to the actual operating characteristics and business scope of the company. There are mainly business tax and value-added tax, enterprise income tax and so on. There are 3% small-scale VAT taxpayers; 6% for general taxpayers of service enterprises; 1 1% technical service general taxpayer; 17% of general taxpayers are engaged in trade and production.
2. Financial planning
Accounting treatment planning directly serves accounting treatment and is put forward according to the needs of accounting practice. However, the significance of making accounting treatment plan is not limited to this. The definition of accounting planning is: within the scope permitted by accounting laws and regulations, through the systematic planning and arrangement of financing, investment, management and other activities, the accounting accounts are rationalized and standardized, thus promoting the legalization of economic activities.
Accounting treatment planning is a reasonable and legal reflection of the unit's own business activities. It is an integral part of economic management.
Accounting treatment planning is not to make false accounts, fabricate economic business or forge or fabricate vouchers, but in accounting treatment planning, economic business is true, and all records and vouchers must truly reflect the economic business itself. For example; Accounting treatment planning is to reasonably confirm, measure and record the income of that year by arranging the production tasks, contract signing time and delivery time of that year. The goods have been sent out and the tickets have been issued. In order to pay less taxes, it is a false account to write down the income for one year.
3. Tax declaration
Tax declaration refers to the legal act that taxpayers submit a written report to the tax authorities on tax matters according to the time and content stipulated in the tax law. It is an important basis for taxpayers to fulfill their tax obligations and bear legal responsibilities. It is also the main source of tax management information of tax authorities and an important system of tax management.
Taxpayer, The main contents of the withholding agent's tax return or tax withholding report include: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Tax declaration refers to the legal act that taxpayers and withholding agents submit relevant tax matters and tax payable to the competent tax authorities in writing within the reporting period in accordance with the provisions of the tax law or the relevant administrative regulations of the tax authorities after the legal tax obligation occurs.
4. agency bookkeeping
Article 36 of the Accounting Law stipulates that if it does not meet the requirements for establishment, it shall entrust an intermediary agency that is approved to engage in bookkeeping business as an agent. Agency bookkeeping refers to entrusting all the accounting, bookkeeping, tax filing and other work of this enterprise to a professional bookkeeping company. In this enterprise, only the cashier is responsible for the daily fund income and expenditure business and property custody.
5. Tax accounting
The basic procedures and methods of agency bookkeeping mainly include value-added tax and accounting treatment, consumption tax and accounting treatment, business tax, enterprise income tax and accounting treatment, personal income tax, customs duty, property tax and urban land use tax.
6. Final settlement
Final settlement refers to the taxpayer's calculation of taxable income and tax amount for the whole year in accordance with tax laws, regulations and other enterprise income tax provisions within the specified period after the end of the tax year, determination of the amount of supplementary payment or tax refund for this year according to the amount of income tax paid in advance on a monthly or quarterly basis, filling in the annual enterprise income tax return, submitting the annual enterprise income tax return to the competent tax authorities, providing relevant information required by the tax authorities, and handling the final settlement of the annual enterprise income tax.
7. Annual inspection of industry and commerce
The State Administration for Industry and Commerce issued a notice on February 9, 20 14, officially stopping the annual inspection system of enterprises from March 1 4, and required industrial and commercial authorities at all levels to make preparations for the implementation of a series of new systems such as the publicity system of enterprise annual reports. This move means that the industrial and commercial annual inspection system officially bid farewell to the historical stage. According to the newly issued (registered capital registration system reform plan) in the State Council, the annual report publicity system of enterprises officially replaces the annual inspection system of enterprises.
3. What are the company's bookkeeping procedures?
(1) Procedures before signing the agency bookkeeping agreement
1. In order to provide better service to customers, we should have a thorough understanding of the following contents of the customer company: the company's establishment time, industry, current operating income, whether the main turnover tax is VAT, whether it is a general VAT taxpayer or a small-scale taxpayer, or a business tax taxpayer. Whether the enterprise income tax is levied by audit or verification. The company has foreign capital, Sino-foreign joint venture, domestic capital and so on. The current number of employees in the company.
2. quote. According to the second article, after understanding the customer's situation and combining the company's service pricing policy, we will initially provide customers with quotations.
3. Registered customer intention form.
4. Follow the customer for at least 3 times, and make further communication plans or visits with the customer.
(2) signing an agency bookkeeping agreement.
1. After reaching the cooperation intention with the customer, hand over the initial agency accounting agreement such as service start date, service term, service content and service price proposed by the customer to the customer.
2. If an agreement is reached with the customer, an agency bookkeeping service agreement shall be signed; Otherwise, the terms of service will be revised and the final agency accounting agreement will be signed until the customer is satisfied.
(3) Implementing the agency bookkeeping agreement.
1. The customer's financial advisor and relevant personnel initially determine the work preparation before the first service. The specific contents of preparation before service are as follows:
(1) Determine the full-time or part-time cashier of the customer.
(2) The financial consultant guides the cashier to establish an internal management cash and deposit journal.
(3) Guide customers to fill in and deal with documents such as daily temporary payment slips and expense reimbursement slips.
(4) Ask customers to provide copies of business license and tax registration certificate, and copies of taxes and tax rates approved by the tax bureau.
(5) Ask the customer to provide the address of the tax bureau to which the customer belongs, the name and contact information of the tax administrator.
2. do the accounts. From 25th to 30th of each month, the financial consultant will sort out the invoices and make accounts in time. In the process of accounting, communicate with customers in time for uncertain issues such as insufficient information or unclear content.
3. Tax return. Fill in the tax declaration information from 1 to 10 every month and guide the customer cashier to transfer tax.
4. If it is necessary to file tax returns in the national tax of the customer tax bureau, the financial consultant or customer cashier will file tax returns at home. Implement online declaration, online declaration.
5. The financial consultant will express the tax bill, financial statements, tax returns, accounting vouchers and other information to the client company.
6. Financial advisers timely feedback to customers the questions raised by the tax bureau and the latest fiscal and taxation policies.
Four, the factors affecting the level of fees:
(1) Enterprise scale: The larger the entrusted company, the higher the corresponding fees, because the larger the company, the greater the business volume, the greater the number and amount of bills, and the higher the corresponding service fees. Belongs to the decisive factor that affects the agency bookkeeping fee;
(2) Industry type: Different industries engaged by the entrusting company will also affect the amount of agency bookkeeping fees. For customers engaged in general industries, the fees charged by agency bookkeeping companies are relatively low, while for some special industries, it is more difficult for service personnel of agency bookkeeping companies to handle related businesses, and the fees charged will be higher. There will also be subtle differences in service fees in different industries;
(3) Charging form: At present, there are three charging forms commonly used by agency bookkeeping companies: monthly, quarterly and annual, which correspond to the monthly, quarterly and annual subscriptions of many softwares. Generally speaking, the average annual fee is less than the average quarterly fee, and the average quarterly fee is less than the average monthly fee. When choosing an agency bookkeeping company, you can choose the appropriate charging form;
(4) Regional differences: other things being equal, the more you choose an agent in a big city, the higher the charges, especially in those first-tier cities, and the charges of agent bookkeeping companies will be obviously different from those in other cities;
(5) Service organization: In the same place, different bookkeeping companies charge different fees. Don't choose companies that charge too much, and don't choose companies that charge too little, because the agency bookkeeping company will inevitably reduce the service content and reduce the cost for the profit of the enterprise.