1. Accounting of sales revenue: if the revenue is obtained through sales, it needs to be accounted according to the amount of sales revenue.
2. Accounting of simple tax collection: calculate simple tax collection according to 1% of monthly sales.
3. Input tax accounting: Input tax accounting and deduction shall be carried out according to the provisions of general taxpayers.
Accounting entries must meet the following conditions:
1. Accuracy: When bookkeeping, the borrowing direction, amount and account of each business should be accurately recorded.
2. Integrity: It is necessary to record the whole process of each business, including the change of loan direction at each step, so as to ensure the integrity and authenticity of the accounts.
3. Legitimacy: Accounting entries must comply with relevant national laws and regulations and financial management regulations, and must not violate relevant regulations or evade taxes.
4. Normality: Accounting entries need to conform to the accounting principles and accounting standards of financial accounting to ensure the standardization and standardization of accounts.
5. Timeliness: It is necessary to reflect the borrowing situation of various businesses in a timely and correct manner, so as to keep accounts and adjust accounts in time.
6. Statistics: Accounting entries need to be recorded according to subject classification and account classification to facilitate statistical analysis and financial management.
To sum up, the accounting of simple tax collection needs to be calculated according to 1% of monthly sales, and it is necessary to pay taxes on time to avoid problems such as late payment fees. At the same time, it is necessary to accurately record the borrowing direction and amount of each business to ensure the accuracy and standardization of the accounts.
Legal basis:
Article 6 of the Interim Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
Taxpayers engaged in production and operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.