How should enterprises and individuals do well in financial management 1 1? Taxes must be declared regularly:
According to the provisions of the tax law, enterprises must report to the tax bureau before 15 every month, even if they don't do business, they should make a zero declaration, otherwise they will not only be fined, but also leave a bad credit record for the legal person, which will affect the loan for buying a house and a car abroad.
Two, regular tax subjects are:
1, VAT monthly report
2. Monthly financial statements (including income statement and balance sheet)
3. Monthly personal income tax
4. Comprehensive monthly tax (such as education surcharge, stamp duty, etc.). )
5. Quarterly corporate income tax
6 semi-annual financial statements (including income statement and balance sheet)
7 annual financial statements (including income statement, balance sheet and cash flow statement)
Three, the tax must be standardized operation:
1. As long as the contract is signed, the business must be entered through the enterprise account (the other party transfers money to the enterprise account).
2. As long as there is income business, you must issue invoices, otherwise it will constitute tax evasion and the consequences will be very serious.
3. As long as the company spends as much money as possible to obtain invoices for offset;
4. The VAT invoice has a high tax point (17%), which can be used to offset the tax point and reduce the enterprise cost;
5. The low tax point (6%) of ordinary invoices can offset part of the operating expenses of the year;
6. The national tax invoice is in triplicate, with the first copy as the bottom copy, the second copy as the customer copy and the third copy as the account copy;
7. You must purchase the invoice with the first invoice;
Four, the financial operation must be standardized:
1. Regular account books must be used for accounting.
2. Basic account books include bank cash account, inventory cash account, 13-column account, 3-column account and general ledger.
3. The "thirteen-column account book" refers to the registered operating expenses and financial expenses;
4 "three-column account book" refers to other subjects other than registered operating expenses, financial expenses, bank deposits and cash on hand;
5. Financial personnel must go to the bank at the beginning of each month to get the statement for reconciliation and bookkeeping;
6. If the bank statement is inconsistent with the cash account, a balance reconciliation table must be made.
7. When writing a check, the handwriting should be neat, and the amount of the check and the person in charge of the company must be written in the top box, and the official seal of the company and the special financial seal (cover only) will take effect.
8. After the cheque is issued, it must be properly kept for bookkeeping;
Verb (abbreviation of verb) Suggestions on financial management of small and micro enterprises;
1, financial management is divided into internal and external accounts, the internal accounts are convenient for self-accounting, and the external accounts are used by the tax bureau for tax returns;
2. The internal account is a running account of all expenses of the registered company (all expenses incurred should be registered to facilitate cost accounting).
3. External accounts refer to current accounts and operating costs (salary, rent, catering, etc. ) occurred in the registration business.
4. In order to reduce the cost, finance and taxation can be outsourced to professional tax companies, and the general cost is around 800 yuan;
5. However, the enterprise should have a responsible person to connect with the tax company and consult and master the accounts of their agents.
How should enterprises and individuals do well in financial management Part II (1) Strengthening fund management
Fund management is the core content of enterprise management. First of all, we should raise funds reasonably to ensure the lowest capital occupation and cost. In addition, we should also consider the changing trend of bank loan interest rates, rationally arrange the structure of short-term loans and long-term loans, and ensure the lowest capital occupation and cost. At the same time, it is necessary to use funds rationally and strengthen the control in the process of using funds. On the one hand, it needs reasonable distribution between the financial department and the production and circulation department, on the other hand, it needs to strengthen the monitoring of daily cash outflow, implement the fund approval and reimbursement system, and save the use of funds. Strengthening the management of accounts receivable and returned funds and establishing a strict assessment system can reduce the occupation of funds and improve the efficiency of fund use.
(B) financial managers must establish a new concept of modern financial management.
The establishment of modern enterprise system not only endows enterprises with the right of independent financial management, but also makes the current enterprise financial management in a rapidly changing and high-risk market economy environment, which puts higher demands on enterprise financial managers, who must establish new modern financial management concepts. First, we should strengthen the concept of information. On the one hand, financial personnel can collect information quickly, accurately and comprehensively, and provide basis for enterprise financing and investment decision-making. On the other hand, the information provided by the analysis of enterprise's production and operation status becomes the basis for the enterprise to improve its management, which has a great impact on the enterprise's business strategy and objectively creates value for the enterprise. Therefore, in the complex market economy environment, financial personnel must strengthen the concept of information and pay attention to the development and changes of all related factors in enterprises. The second is to strengthen the concept of development. Enterprises should pursue long-term, sustained and healthy development, and their financial management must fully consider the long-term impact of financial management behavior on enterprises. Under the condition of market economy, risks and rewards coexist. When enterprises pursue profits, there should be a correct measure between them. The financial structure must be arranged reasonably in the capital movement, and the short-term tendency of financial decision-making of customer service enterprises should be based on the long-term development of enterprises. The third is to enhance the concept of risk. The environment of enterprise financial management activities is complex and changeable, and enterprises inevitably have certain risks. For example, financing channel stability risk, exchange rate and interest rate risk, capital structure risk in operation, project establishment risk in investment, etc. Financial personnel must establish a scientific forecasting system to prevent and resolve risks and reduce possible risks to a minimum.
(C) to strengthen cost management
1. Cost savings are directly reflected in the economic benefits of enterprises.
When the income of an enterprise remains unchanged or declines, effective cost control can offset the risk of the decline in economic benefits, or slow down the decline, and win time and space for the strategic adjustment of the enterprise.
2. Effective cost control can enhance the competitiveness of enterprises.
Cost has always been a concern of enterprises. Low-cost strategy reflects the degree of refined management of enterprises, and it can show the power of low-cost strategy in a crisis environment.
3. The fineness of cost management comprehensively reflects the management level within the enterprise.
Only by strengthening the refinement and deepening of cost management can enterprises better cope with various potential crises.
4. Cultivate employees' awareness of cost saving, strengthen the importance of cost saving from enterprise leaders to grass-roots employees, and form a good awareness of cost control.
(D) Improve the internal supervision system
Establish a complete internal supervision system within the construction unit and perform the following duties: (1) Attend relevant meetings of construction projects and supervise the investment of infrastructure projects from beginning to end; Supervise the implementation of policies, infrastructure management system, financial discipline and various rules and regulations by the person in charge of the construction unit and accounting personnel in the process of project construction; Review and supervise the rationality and legality of the financial and accounting data of construction projects; Supervise the design changes that cause budget changes of construction projects; Supervise the preparation of pre-tender estimate of construction projects and the implementation of bidding; Supervise the drafting and implementation of financial clauses such as appropriation and settlement in construction project contracts; Supervise the budgetary estimate and budget implementation of construction projects, and conduct the preliminary examination of project settlement or final accounts; Supervise the use of construction project funds and so on.
(5) Enhance the ability of enterprises to resist risks.
In the highly competitive market environment, the market brings development opportunities as well as many unpredictable risks, which requires enterprises to improve their adaptability to the environment and enhance their resilience and risk resistance through financial management reengineering. Enterprises should set up a financial environment research center to predict the changes in the future financial environment and formulate corresponding financial countermeasures. At the same time, enterprises should pay attention to the development, investment, encouragement and protection of human resources. Enterprises should improve the technical content of products, attach importance to the investment and protection of intangible assets, attach importance to technology development, equipment renewal and new product trial-production, in order to obtain excess profits. However, it should be noted that before making a decision, it is best to formulate a series of prevention, preservation and compensation measures for different risks in advance, consider possible losses in advance, and make full psychological preparations, so that enterprises will not panic and be helpless when risks come.
(six) to establish and improve the financial risk early warning system.
1. Set financial early warning indicators
Different enterprises in different industries have different financial structures and capital structures. According to the industry, scale, operation and major financial risks faced by construction enterprises, the financial risk early warning indicators should be mainly solvency indicators and profitability indicators, supplemented by business development indicators, and focus on cash flow indicators.
2. Select the standard value of early warning indicator.
According to the excellent value, good value, average value, low value and difference value of the main financial indicators of residential and civil engineering construction industry released by SASAC every year, reasonable early warning indicators and "early warning standard values" are set.
3. Prepare financial early warning analysis report
According to the analysis of financial early warning indicators and the relevant information collected by other relevant departments of the enterprise, the financial management department of the enterprise writes the financial early warning analysis report and submits it to the management of the enterprise to provide the basis for decision-making.