act as agent and keep account
one 2 basic services + 21 value-added services + hi tech / tax financing / chain
Huacai enterprise life cycle product line
To meet the individual needs of enterprises in different stages with standardized process
Value added services
Door to door bookkeeping, national chain enterprises, tax control computer trusteeship, import and export tax rebate, statistical declaration, annual financial inspection, tax reporting
Annual report of industry and commerce, application for tax control machine, collection and purchase invoice on behalf of agent, examination of disability insurance fund, application for additional version of invoice, supplement of seal and supplement of license
Joint annual inspection, final settlement, sales and payment of foreign exchange, certification of special invoice, collection of bank receipt, invoice issuing by tax agent, participation in Tax Conference and cashier outsourcing
Our service process
Huacai will give you the most comfortable service experience, consultation telephone number: 400-605-1919
Huacai has strong strength to serve you
Answer frequently asked questions carefully
Throw your troubles to us and understand the doubts in your heart in advance
What are the benefits of agent bookkeeping?
The first point: cost savings.
The second point: professional.Agency bookkeeping companies can only be established through the relevant national accounting law.
Third, avoid sudden turnover.The accounting team of the company is one-to-one.If one of them leaves for some reason, the company needs to spend energy and money to recruit new members again.
Fourth, fast bookkeeping.The bookkeeping software and accounting process of agent bookkeeping companies adopt computer mode, and the most professional housekeeper or UFIDA software is used for bookkeeping. The accuracy and efficiency are first-class.
Is it safe for agent to keep accounts?
The principle of agency bookkeeping is to abide by the national laws and regulations, comply with the financial accounting system, protect the legitimate rights and interests of customers, and keep their business secrets.
Why choose Huacai to do bookkeeping agency?
① Service major: Huacai is a finance and taxation company that provides professional services to small and medium-sized enterprises. It has been established for 24 years. The employed accountant must have more than 3 years of industry experience before taking up the post. The bookkeeping agent adopts the three-level review system to ensure the accuracy of customers' financial and tax affairs.Your company's finance can be safely handed over to Huacai.
② Cost saving: recruitment of a general accountant, more monthly wages.Cooperating with Huacai, we can pay less than half of the cost of an accountant and enjoy more professional services without additional burden.
③ The financial work will not be interrupted: if the financial personnel of the enterprise are unstable, the work connection will become a problem, which not only affects the work, but also spends time and energy in selecting and employing personnel.
④ Timely and accurate tax declaration: in case of misrepresentation, omission or delay in tax declaration of general unit accountant or individual agent, the liability and economic loss of supplementary tax payment, overdue fine and fine shall still be borne by the unit.Huacai accountant has a special person to audit tax returns, which can effectively avoid errors and losses such as misreporting, missing reporting and late reporting due to being unfamiliar with the tax law.
General taxpayer agent bookkeeping
（1） What is the standard of general taxpayer identification?
1. VAT taxpayers whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and the State Administration of Taxation shall apply to the competent tax authorities for identification of general taxpayer qualification.
2. If the annual taxable sales volume does not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and the State Administration of Taxation, and newly opened taxpayers, they may apply to the competent tax authorities for the qualification of small-scale taxpayers.
In addition, the identification of general taxpayers should also meet the following conditions: there is a fixed place for production and operation;Be able to set up account books in accordance with the national unified accounting system, calculate according to legal and effective vouchers, and provide accurate tax information.
（2） What is the situation that the general taxpayer does not recognize?
The conditions and requirements for applying for the recognition of general taxpayers are not very strict. However, if the taxpayer has the following five situations, the qualification of general taxpayer shall not be recognized:
1. Individuals other than individual businesses
2. Choose non enterprise units that pay taxes according to small-scale taxpayers
3. Choose enterprises that pay taxes according to small-scale taxpayers and do not often have taxable behaviors
4. Non enterprise units
5. Enterprises selling duty-free goods
（3） What is the general taxpayer identification procedure?
1. The taxpayer shall submit the application first and prepare all the application materials
2. Tax authorities check the application materials submitted by taxpayers
3. The tax authorities shall conduct on-the-spot inspection and issue inspection reports
4. If it meets the standards, it shall be recognized by the tax authorities
（4） What are the general taxpayer application information?
The taxpayer shall fill in and submit the application form of general VAT taxpayer to the competent tax authority and provide the following information:
1. Copy of tax registration certificate;
2. Identity certificates and copies of the person in charge of Finance and tax personnel;
3. Qualification certificate of accountants or agency bookkeeping agreement signed with intermediary institutions and their copies;
4. Property right certificate or lease agreement of the business site, or other certificates of usable sites and their copies;
5. Other relevant materials stipulated by the State Administration of taxation
（5） What are the special provisions for general taxpayers?
1. Unless otherwise stipulated by the State Administration of Taxation, once a taxpayer is identified as a general taxpayer, he shall not be converted to a small-scale taxpayer.
2. The competent tax authorities can implement tax guidance period management for general taxpayers within a certain period of time.
（6） What is the time for general taxpayers to declare tax?
The taxpayer shall file tax returns on a monthly basis from the 1st day of the next month to the 15th day of the following month. If the last day of the declaration period is a legal holiday, it can be postponed for 1 day accordingly;If there are more than three consecutive days as legal holidays from the first to the tenth of each month, then such cases shall be postponed according to the number of days off.
Small scale taxpayers
（1） What is the standard for small-scale taxpayers after replacing business tax with value-added tax?
Announcement on issues related to the qualification of general VAT taxpayers in the pilot project of replacing business tax with VAT in Beijing and other 8 provinces and cities (No. 38, 2012) issued by the State Administration of Taxation stipulates that pilot taxpayers with annual sales of taxable services less than 5 million yuan before the implementation of the pilot can apply to the competent tax authorities for the qualification of general taxpayers.
The notice on the qualification identification of general taxpayers and related matters of replacing business tax with value-added tax (sgshh  No. 227) stipulates that taxpayers who meet the requirements and whose annual sales of taxable services do not exceed 5 million yuan can apply to the competent tax authorities for the qualification of general taxpayers before October 22, 2012.
What is the information that the applicant should provide?
1. General application for qualification of general VAT taxpayer;
2. Copy of tax registration certificate;
3. The identity certificates and copies of the person in charge of Finance and tax personnel;
4. Qualification certificate of accountants or agency bookkeeping agreement signed with intermediary institutions and their copies;
5. Certificate of property right or lease agreement of business premises, or other certificates of usable sites and their copies;
6. Other relevant materials stipulated by the State Administration of taxation.
（2） On the levy rate:
Value added tax adopts simple collection method for small-scale taxpayers, and the tax rate applicable to small-scale taxpayers is called collection rate.
Because the vast majority of small-scale taxpayers have small company scale, imperfect staffing, and no sound accounting, it will be more difficult to deal with it if the tax is calculated according to the value-added tax rate and the input tax specifically deducted by the value-added tax. Therefore, the proposal of calculating the tax payable according to the sales volume and the collection rate is implemented for small-scale taxpayers.Since July 1, 2014, the VAT collection rate of small-scale taxpayers has been adjusted to 3%.
Small scale taxpayers (except other individuals) who sell fixed assets they have used shall be subject to VAT at a reduced rate of 2%.Only ordinary invoices can be issued, and no VAT special invoices can be issued by tax authorities.
（3） How to calculate the amount of tax payable?
For small-scale taxpayers selling goods or taxable services, the simple method of calculating the taxable amount according to the sales volume and the collection rate shall be implemented, and the input tax shall not be deducted.The tax payable of small-scale taxpayers is calculated as follows:
Tax payable = sales×percentage charges
Because small-scale taxpayers sell goods or taxable services, they can only issue ordinary invoices in most cases, and the sales revenue is tax inclusive sales.Therefore, when calculating the amount of tax payable, the sales amount including tax must be converted into the sales amount excluding tax before calculating the amount of tax payable.
If small-scale taxpayers sell goods or taxable services and adopt the combined pricing method of sales volume and taxable amount, the sales amount shall be calculated according to the following formula:
Sales amount = tax included sales / (1 + levy rate)
|By taxpayer||tax rate||Scope of application||Is input tax deductible|
|General taxpayer||17%||Sell or import goods, provide taxable services, and provide tangible movable property leasing services||yes|
|11%||To sell or import the goods listed in the tax law, and provide transportation services, postal services and basic telecommunication services|
|6%||Provide modern service industry services (in addition to tangible movable property leasing services), value-added telecommunications services|
|3%||It is applicable for general taxpayers to adopt simple taxation method||no|
|0%||Goods exported by taxpayers||yes|
|Small scale taxpayers||3%||From July 1, 2014, it will be adjusted to 3%||no|
What are the characteristics of agency bookkeeping in high-tech enterprises?
In addition to its own characteristics, agency bookkeeping of enterprises in different industries and different natures also has its own characteristics. Take high-tech enterprises as an example. The characteristics of agency bookkeeping of high-tech enterprises are mainly manifested in the extraction of risk preparation for scientific and technological development, the treatment of technological development costs, the accounting treatment of technical service activities, and so onThe accounting treatment of the national support fund.Here we will briefly introduce.
1. Extraction of risk preparation for scientific and technological development.
Scientific and technological development refers to the applied technology development activities of enterprises, that is, the activities of transforming the achievements of scientific research and other knowledge into new products and new processes, as well as the activities of making major improvements to the old products and technologies.It does not include research activities.Due to the high risk of science and technology development, special treatment methods are needed.According to the current accounting system of our country, the risk preparation of science and technology development should be extracted from the top of science and technology in order to compensate for the possible failure of science and technology development cost.The purpose of this is to meet the requirements of the principle of prudence and avoid overestimating assets and underestimating costs.
2. How to deal with the cost of scientific and technological development.
The main problem is whether the cost of scientific and technological development is expended or capitalized.In May 1993, the Ministry of Finance issued the notice on issues related to the implementation of the new industry accounting system in science and technology enterprises, which stipulates that the cost of scientific and technological development of enterprises should be collected in a cost category, and the appropriate asset account should be registered after the completion of the development. However, the cost of the failed project should be offset against the provision for the risk of scientific and technological development.
3. Accounting treatment of technical service activities.
Technical service refers to the thinking of enterprises to improve the tax declaration process. The enterprises in China provide technical services to the outside world, including engineering design and contracting, technical consultation, technical training, maintenance services, etc.Technical service plays an important role in the business activities of high-tech enterprises.In order to meet the national assessment, the income of high-tech enterprises is accounted separately.In this regard, the main problem faced by enterprises is that sometimes it is difficult to distinguish whether a transaction is a technical service or a commodity sales.The general practice is as follows: where a commodity is provided with technical services attached to it, it shall be regarded as sales of goods;Where technical services and goods are priced separately, it shall be deemed that technical services and goods sales Canyon business occur simultaneously.For short-term technical service activities, the enterprise shall recognize the realization of technical service income when the labor service has been provided and the payment or claim voucher has been obtained.For the long-term technical service contract, the business income should be recognized by the completion progress method or the completion contract method.
4. Accounting of state support funds.
In order to promote high and new technology, according to the current law of our country, the amount of tax reduction and exemption for high-tech enterprises shall be used as "national support fund" to stay in the enterprise for production development, and shall not be used for distribution.This regulation is different from that of foreign investment enterprises, so there is a special treatment problem.At present, the State Science and Technology Commission stipulates that the "state support fund" is taken as a part of the surplus reserve, and the detailed account is set under the surplus reserve subject for accounting.When calculating the income tax, the enterprise shall recognize the tax reduction and exemption as "national support fund" and record it as surplus reserve.