You may ask about the workflow of general ledger accounting. Please refer to and know: \x0d\ General ledger accounting workflow: \x0d\ Review original vouchers-fill in accounting vouchers-review-bookkeeping-prepare accounting statements-tax returns \x0d\ Specific process: \x0d\ 1 Vouchers obtained by the business manager from other units when the business occurs or is completed, such as supplier invoices, bank payment notices, etc. \x0d\ (2) Self-made original vouchers. Vouchers made by the unit and filled in by relevant departments or personnel, such as material receipts, requisition lists, payroll, receipts, sales invoices, cost calculation sheets, etc. \x0d\ 2。 Fill in accounting vouchers \x0d\ At the end of the month, you can summarize similar original vouchers and fill in accounting vouchers, or you can fill them at any time. But don't reverse the time order. \x0d\ 3。 Review \x0d\ 4. Bookkeeping is based on accounting voucher \x0d\ necessary account book for small-scale companies: cash book; Bank journal; General ledger; Three-column subsidiary ledger \x0d\ 5. Prepare accounting statement \x0d\ 1) and fill in the column according to the general ledger account balance. You can fill in the column directly according to the ending balance of relevant general ledger accounts (such as notes receivable and short-term loans), and some need to fill in the column according to the ending balance of several general ledger accounts, such as monetary funds, according to the total ending balance of cash, bank deposits and other monetary funds. \x0d\ 2), calculated according to the general ledger account balance. For example, "accounts payable" should be filled in according to the ending credit balance of related detailed accounts of "accounts payable" and "prepayments". \x0d\ 3), according to the total account and detailed account balance analysis and calculation. Such as "long-term loan", you need to deduct the detailed account of "long-term loan" from the general ledger account balance of "long-term loan" to analyze and calculate the long-term loan within one year. \x0d\ 4), check the register records. Some information in the notes to accounting statements needs to be compiled according to the records in the reference register. \x0d\ 6。 Tax declaration \x0d\ 1), value-added tax: \x0d\ Sales or purchase of goods, provision of processing or repair services, and collection of value-added tax. Small-scale taxpayers are taxpayers whose VAT rate is 4%-6% \x0d\ 2) business tax is \x0d\ business tax. Refers to the units and individuals that provide taxable services, transfer intangible assets or sell real estate in People's Republic of China (PRC). \x0d\ Different industries have different business tax rates. General freight is subject to a business tax rate of 3.0%, and logistics services are subject to a business tax rate of 5.0%. In all aspects of logistics, transportation, loading and unloading are 3%, warehousing, distribution and agency are 5%\x0d\ 3) and local tax: \x0d\ plus local tax, that is, on the basis of business tax, urban construction tax (5%, 1%, depending on the size of the city) and 3% are levied respectively. \x0d\ 4) Income tax: \x0d\ No matter whether it is industry, commerce or service industry, corporate income tax should be paid according to the profits. Specific collection method: according to the requirements of the enterprise income tax return, fill in the income, cost, expenses and expenses item by item, calculate the profit, make tax adjustment according to the relevant provisions of the tax law, calculate the taxable income, and calculate the taxable amount according to a certain tax rate (25%). The statutory tax rate is 25% (but the annual taxable income is less than 30,000 yuan (including 30,000 yuan), and the tax rate is reduced to18%; If the annual taxable income exceeds 30,000 yuan to 654.38+10,000 yuan (including 654.38+10,000 yuan), the tax rate will be reduced by 27%. More than 65438+ million 33%. Invalid) \x0d\ Specific tax operations: \x0d\ 1, VAT and consumption tax declaration \x0d\ Taxpayers should report by themselves or entrust social intermediary agencies to the tax declaration window of the tax service hall of the local tax authorities within the next month 1 to 15, and the following materials should be presented when reporting: \ x0d \ \. \x0d\ General VAT taxpayers also need to provide: VAT application deduction voucher, monthly invoice receipt, use and storage report, detailed list of VAT output tax and input tax, and other materials required to be declared by national tax authorities. \x0d\ 2。 Business tax declaration \x0d\ Financial business tax taxpayers should make tax declaration within 10 days after the end of the quarter, and insurance business tax taxpayers should make tax declaration within 10 days after the end of the month, and the following materials should be provided when filing: \x0d\ (1) Business tax declaration form; \x0d\ (2) financial meeting statements and explanatory materials; \x0d\ (3) Other information to be declared. \x0d\ 3。 Enterprise income tax declaration \x0d\ The enterprise income tax taxpayer shall declare the advance payment within 15 days after the end of the month or quarter, and make the annual declaration within 45 days after the end of the year (the enterprises and units that make final settlement shall submit the declaration form to the local tax authorities within 15 days or 45 days after the end of the year), and make final settlement within 4 months after the end of the year. The following documents must be presented when filing: \x0d\ A, quarterly prepayment \x0d\ (1) income tax return; \x0d\ (2) Financial accounting statements and explanatory materials. \x0d\ B, annual remittance \x0d\ (1) income tax return; \x0d\ (2) Schedule of income tax return; \x0d\ (3) Financial and accounting statements and explanatory materials; \x0d\ (4) Other information. I hope it works for you!