In recent years, with the support of national policies, more and more people choose to start their own businesses.Many start-up companies do not pay enough attention to the management and risk aversion of Finance and taxation. As the operator of a company, knowing some basic knowledge of Finance and taxation can better grasp the financial problems of the company and avoid some risks and losses.
Today, the Dalian registered company will briefly talk about the financial and tax knowledge that the managers of start-up enterprises need.
Finance and taxation knowledge sharing and new company establishment
（1） Financial and tax knowledge in the stage of establishing a company
The newly established company must go to the tax bureau for tax registration within 30 days after obtaining the business license.The taxpayers of the main body of the company are divided into small-scale taxpayers and general taxpayers. The difference lies in the size of the company and the different ways of VAT collection. The small-scale taxpayers adopt a simple way of VAT collection.
The newly established company shall set up account books (bookkeeping) in accordance with the relevant provisions of the state, and the taxpayers engaged in production and business operations shall, within 15 days from the date of obtaining the business license or the occurrence of tax liability, set up account books in accordance with the relevant provisions of the state.All companies need to have a complete financial management system.The establishment of account books is one of the basic methods and important links of accounting work, and it is also a key stage for the company to check accounts, check accounts, close accounts and understand the financial situation and operating results at any time.The company's size and industry are different, the need for attention will be different.According to the scale and industry of the company, accounting personnel should establish accounting books that meet the needs of company management and facilitate the clarification of accounting information in accordance with the requirements of accounting standards for business enterprises, accounting standards for small enterprises and relevant industry regulations.
（2） Financial and tax matters needing attention in the process of company operation
Tax declaration refers to the legal act of a taxpayer to submit a written report on tax affairs to the tax authorities in accordance with the time limit and content stipulated in the tax law. It is the main basis for the taxpayer to fulfill the tax obligation and bear the legal responsibility. It is also the main source of tax administration information and an important system of tax management.Taxpayers must, in accordance with the time limit and contents of declaration stipulated by laws and administrative regulations, truthfully file tax returns, financial and accounting statements, and other tax payment materials required by tax authorities according to actual needs.Consequences of not filing tax returns on time: after the company is registered, no matter whether it has income or how much income it has, it needs to declare tax on time. If there is no income, no tax will be generated and zero declaration must be made. Those who have income should apply for and pay taxes on time.Companies that fail to file tax returns will face fines and late fees from the tax authorities.
The bills in the business process of the company mainly include the following categories: Revenue: Bookkeeping copy of sales invoice;Cost: purchase invoice of products sold, purchase of raw materials, and provision of labor services;Expenses: water and electricity fee, rental fee, purchase of office supplies, catering accommodation, taxi fee, gas fee and other bills related to the company's operation;Others: payroll of the company's personnel, bank statement receipt, tax payment certificate of tax authorities, cash business transactions need to be noted.
3. Settlement of enterprise income tax
The company shall, within five months from the end of the tax year (from January to May 31 of the following year), submit the annual enterprise income tax return to the tax authorities, and make final settlement and settlement of the tax payable and refundable.
4. Submit the annual report to the market supervision and management department
The company needs to submit the annual report to the market supervision and management department from January 1 to June 30 every year.Those who fail to declare and publicize on time will be included in the list of abnormal operation.The company is responsible for the authenticity and timeliness of the annual report and accepts social supervision.The market supervision and administration department shall not examine the annual report of the enterprise in advance.
（3） Financial and tax considerations when the company is written off
1. When the company does not operate, it shall be cancelled or transferred
Some companies fail to start their own businesses, and the operators, without knowing it, throw away the company, or want to keep the company for the next venture, but they do not pay taxes and declare, which will cause big problems.If the company is allowed to leave alone and run away without authorization, it will be listed as an abnormal account by the tax authorities, and even listed in the industrial and commercial tax blacklist, leaving a bad credit record.Write off: Although the cancellation process is more troublesome, it is now starting to implement a new policy, which simplifies the process of deregistration and makes it easier to handle current affairs.Transfer: compared with cancellation, transfer is not only free of money, but also can be transferred to transfer fees. In addition, some enterprises need to complete some projects through purchasing companies.
2. What restrictions will be imposed on the listing of abnormal or serious illegal companies?
First of all, the government at or above the county level and its relevant departments should establish and improve the credit constraint mechanism. In the work of government procurement, project bidding, state-owned land transfer and awarding honorary titles, the enterprise information is taken as an important consideration factor, and the enterprises listed in the abnormal operation list or the list of enterprises seriously violating the law shall be restricted or prohibited according to law.In addition, the legal representatives, responsible persons, shareholders, supervisors, etc. of enterprises listed in the list of serious illegal enterprises will be restricted, and they will not be allowed to buy high-speed rail tickets and air tickets, and they will not be allowed to act as legal representatives of other enterprises within three years.In this way, it will be very difficult to start a business by registering a company next time.
The above is what the Dalian registered company tells you to know about finance and taxation.After the establishment of the new company, entrepreneurs should pay attention to these financial and tax issues.Want to know more about entrepreneurship and avoid the potential crisis during the entrepreneurial period.