General taxpayers refer to enterprises and business units whose annual taxable value-added tax (VAT) sales exceed the standard for small-scale taxpayers set by the Ministry of Finance.

I. General taxpayer's bookkeeping process

1, fill in the bookkeeping vouchers according to the original documents or the summary table of original documents.

2, according to the receipt and payment vouchers register cash journal and bank deposit journal.

3, according to the vouchers to register the detailed ledger.

4, according to the summary table of accounts to register the general ledger.

5. At the end of the period, prepare a balance sheet and an income statement based on the general ledger and the detailed ledger.

If the enterprise is small and the business is not much, you can not set up the detailed ledger, and will directly register the general ledger for each business. Actual accounting requires the accountant to record each transaction in the ledger. The amount in the general ledger is copied directly from the summary ledger. Businesses can prepare a summary of accounts every 5, 10, 15 days, or 1 month depending on the volume of business. If the business is quite large. It can also be compiled once a day, so you can be flexible.

Second, the general taxpayer to do the content

1, the first thing to do each month is to register vouchers according to the original documents, and then the end of the month or regularly prepare a summary statement of accounts to register the general ledger, every business occurs according to the vouchers to register the ledger.

2, the end of the month, but also pay attention to the extraction of depreciation, amortization of amortized expenses, if the new business start-up costs in the first month all transferred to expenses, depreciation of the entry is borrowing administrative expenses or manufacturing overhead credit accumulated depreciation, the depreciation is based on the original value of the fixed assets, the net value and useful life of the calculation. At the end of the month, we also need to withdraw taxes and surcharges, which is actually a piece of the local tax. It is the extraction of taxes and surcharges, there are urban construction tax, education surcharge, etc., there are tax decisions.

3, the end of the month after the preparation of the summary of accounts, the preparation of two entries.

The first entry: the total incidence of profit and loss accounts to the current year's profit, debit the main business inputs (investment income, other business income, etc.) credit the current year's profit.

The second entry: debit profit for the year credit cost of main business (main business taxes and surcharges, other business costs, etc.).

Also, after the transfer, if the difference is on the debit side, then it is a loss without income tax, if it is on the credit side, then it means that the profit is subject to income tax.

Article 11 of the Individual Income Tax Law of the People's Republic of China, residents shall calculate their individual income tax on a yearly basis for the comprehensive income they receive; if there is a withholding agent, the withholding agent shall withhold and prepay the tax on a monthly basis or on a monthly basis; and if there is a need to handle the remittance, the remittance shall be handled within the next year from March 1st to June 30th for the remittance of the income received. The withholding and prepayment methods shall be formulated by the competent tax authorities under the State Council. Article 12 of the Individual Income Tax Law of the People's Republic of China Article 12 A taxpayer who obtains business income and calculates individual income tax on an annual basis shall, within fifteen days after the end of a month or a quarter, file a tax return with the tax authorities and make advance payment of tax; and shall handle the remittance of tax by March 31 of the year following the year in which the income is obtained. Taxpayers obtaining interest, dividends, dividend income, property rental income, property transfer income and incidental income, monthly or monthly calculation of personal income tax, there are withholding agents, the withholding agent on behalf of the monthly or monthly withholding tax.