2. Register the cash book and deposit journal according to the receipt and payment voucher.

3. Register the subsidiary ledger according to the accounting voucher.

4, according to the accounting voucher summary, prepare the subject summary table.

5. Register the general ledger according to the account summary table.

6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and subsidiary ledger.

7, value-added tax, enterprise income tax in the national tax newspaper (20021October 65438+ 1 after the enterprise in the national tax registration; Personal income tax and other taxes are declared in local tax; Month-end certification (input tax); Copy tax at the beginning of the month (output tax).

8. Wage 100%, welfare 14%, trade union funds 2%, and employee education expenses are deducted before tax.

According to the tax law, enterprises, institutions and social organizations that establish trade union organizations pay 2% of the total wages of all employees to the trade union every month, and the funds are deducted before tax with the special receipt for trade union funds issued by the trade union organization.

If a "special receipt for the appropriation of trade union funds" cannot be issued, the extracted trade union funds shall not be deducted before the enterprise income tax.

9. Three insurances and one gold: housing accumulation fund, endowment insurance, medical insurance and unemployment insurance.

Extended data:

VAT general taxpayer declaration process

I. Measures for General Tax Declaration of Value-added Tax These Measures are formulated in accordance with the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management and its detailed rules for implementation, the Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax and the Measures of People's Republic of China (PRC) Municipality on Invoice Management.

1. All general VAT taxpayers (hereinafter referred to as taxpayers) shall file tax returns in accordance with these Measures.

2. Taxpayers must collect electronic information when filing tax returns. Taxpayers who use the anti-counterfeiting tax control system to issue special invoices for value-added tax must make tax returns after successfully copying the tax returns.

Second, the tax declaration materials

(1) required information

1, VAT tax return (applicable to general VAT taxpayers) and its attached materials (table 1), (table 2), (table 3) and (table 4);

2. Taxpayers who use the anti-counterfeiting tax control system must submit IC cards that record the current tax information (taxpayers with detailed data backed up on floppy disks must also submit backup data floppy disks), special VAT invoice stub and special VAT invoice deduction;

3. Balance sheet and income statement;

4. Detailed list of purchase, sale and storage of refined oil (to be filled in by taxpayers with retail business of refined oil);

5. Other required materials as stipulated by the competent tax authorities.

Taxpayers who collect electronic information for tax returns shall submit the paper VAT Tax Return (General Taxpayer) (main table and attached table) in addition to the electronic data of the above required information to the competent tax authorities.

(2) Information for future reference

1. Special VAT invoice and ordinary invoice stub have been issued;

2, in line with the deduction conditions and in this period to declare the deduction of special VAT invoice deduction;

3. Copies of customs duty payment vouchers for imported goods, transport invoice, general invoices for purchasing agricultural products and general invoices for purchasing waste materials;

4. Stubs or checks of purchase vouchers;

5, withholding tax voucher stub;

6. Other reference materials specified by the competent tax authorities.

Whether reference materials need to be submitted in this issue is determined by the provincial state taxation bureaus.

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