Financial Regulations and Accounting Professional Ethics Examination Outline

Chapter 1 Accounting Legal System

1. Composition of the Accounting Legal System

( 1) Accounting laws. It refers to laws related to accounting work enacted by the National People's Congress and its Standing Committee through certain legislative procedures. For example, the Accounting Law was revised and passed at the 12th meeting of the Standing Committee of the Ninth National People's Congress on October 31, 1999.

(2) Accounting administrative regulations.

(3) National unified accounting system.

(4) Local accounting regulations.

II. Accounting work management system

(1) Department in charge of accounting work

The financial department of the State Council is in charge of accounting work nationwide, and all local levels above the county level The financial department of the people's government shall manage the accounting work within its own administrative region.

(2) Authority to formulate accounting systems

The unified national accounting system shall be formulated and promulgated by the finance department of the State Council in accordance with the Accounting Law. For industries that have special requirements for accounting and accounting supervision, the relevant departments of the State Council shall formulate specific measures or supplementary regulations in accordance with the Accounting Law and the unified national accounting system, and submit them to the finance department of the State Council for review and approval. The General Logistics Department of the Chinese People's Liberation Army may formulate specific measures for the military's implementation of the national unified accounting system in accordance with the Accounting Law and the national unified accounting system, and submit them to the financial department of the State Council for filing.

(3) Management of accounting personnel

(1) Personnel engaged in accounting work must obtain an accounting qualification certificate. To serve as the person in charge of the unit's accounting department (accounting supervisor), in addition to obtaining an accounting qualification certificate, he must also have professional technical qualifications such as accountant or above or have more than three years of accounting work experience.

(2) The financial department is responsible for the management of accounting qualifications, the management of accounting professional and technical job qualifications, the evaluation and commendation of accounting personnel, rewards and punishments, and the continuing education of accounting personnel.

(4) Accounting work management within the unit

3. Accounting

my country’s accounting legal system has accounting principles, basic requirements for accounting materials, and accounting Uniform provisions have been made on the year, accounting standard currency, filling in accounting vouchers, registering accounting books, preparing financial accounting reports, property inventory, accounting file management, etc.

IV. Accounting Supervision

(1) Internal Accounting Supervision of the Unit

1. The concept of internal accounting supervision within the unit

2. The entities and objects of accounting supervision within the unit

3. Basic requirements for the unit’s internal accounting supervision system

(1) The responsibilities and authorities of bookkeeping personnel and personnel who approve economic business matters or accounting matters, handle personnel, and keep property should be clear and separated from each other , mutual restraint;

(2) The procedures for mutual supervision and mutual restraint of the decision-making and execution of major external investments, asset disposals, capital dispatch and other important economic business matters should be clear;

(3) The scope, time limit and organizational procedures of property inventory should be clear;

(4) The methods and procedures for regular internal audit of accounting materials should be clear.

4． What are the powers of accounting agencies and accounting personnel in the internal accounting supervision of units?

(2) Government supervision of accounting work

1. The concept of government supervision of accounting work

2. The main body of government supervision of accounting work

The finance department of the people's government at or above the county level is the supervision and inspection department of the accounting work of each unit. It exercises supervisory power over the accounting work of each unit and implements administrative penalties for illegal accounting behaviors. The audit, taxation, People's Bank of China, securities supervision, insurance supervision and other departments may supervise and inspect the accounting materials of relevant units in accordance with their responsibilities and powers prescribed by relevant laws and administrative regulations. As stipulated in the Tax Collection Administration Law, tax authorities have the right to inspect taxpayers’ account books, accounting vouchers, statements and related materials.

3. The objects and scope of accounting supervision implemented by the financial department

The financial department supervises the following matters of each unit:

(1) Whether accounting books are set up in accordance with the law;

( 2) Whether accounting vouchers, accounting books, financial accounting reports and other accounting materials are true and complete;

(3) Whether accounting complies with the provisions of the "Accounting Law" and the national unified accounting system;

(4) Whether the personnel engaged in accounting work have accounting qualifications. ?

In addition, the finance department of the State Council and the finance departments of the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government shall supervise and guide certified public accountants, accounting firms, and associations of certified public accountants in accordance with the law. The financial department shall supervise the procedures and contents of audit reports issued by accounting firms.

(3) Social supervision of accounting work

1. The concept of social supervision of accounting work

The business scope of certified public accountants and their accounting firms

Certified accountants and their accounting firms undertake the following audit services in accordance with the law:

(1) Review corporate financial accounting reports and issue audit reports;

(2) Verify corporate capital and issue capital verification reports;

(3) Handle corporate mergers and spin-offs , audit services in liquidation matters, and issue relevant reports;

(4) Other audit services stipulated by laws and administrative regulations.

5. Accounting organization and accounting personnel

(1) Setting up of accounting organization

(2) Accounting agency

1. The concept of agency accounting

2. Business scope of agency accounting

Agency accounting agency can be entrusted to handle the following business of the client:

(1) Based on the original vouchers and other information provided by the client, Conduct accounting in accordance with the provisions of the unified national accounting system, including reviewing original vouchers, filling in accounting vouchers, registering accounting books, and preparing financial accounting reports.

(2) Provide external financial accounting reports. The financial accounting report prepared by the agency accounting agency for the client shall be provided to the outside world in accordance with the provisions of relevant laws, administrative regulations and the unified national accounting system after being signed and stamped by the person in charge of the agency accounting agency and the client.

(3) Provide tax information to the tax authorities.

(4) Other accounting services entrusted by the client.

3. Obligations of the principal who entrusts accounting agency

4. Obligations of agency accounting agencies and their employees

(1) Handle agency accounting services in accordance with the entrustment contract and abide by relevant laws, administrative regulations and the provisions of the national unified accounting system;

(2) Trade secrets learned in the execution of business shall be kept confidential;

(3) Instruct the client to make improper accounting treatments, provide false accounting information, and other matters that are inconsistent with the law and The requirements stipulated in administrative regulations and the unified national accounting system shall be rejected;

(4) Issues concerning accounting treatment principles raised by the client shall be explained.

(3) Qualifications of the person in charge of the accounting organization (accounting supervisor)

1. The concept of the person in charge of the accounting department (accounting supervisor)

The person in charge of the accounting department (accounting supervisor) refers to the middle-level leader who is specifically responsible for accounting work within a unit.

2. Qualifications of the person in charge of the accounting department (accounting supervisor)

Whoever serves as the person in charge of the unit’s accounting department (accounting supervisor), in addition to obtaining an accounting qualification certificate, must also have professional technical qualifications of accountant or above or above More than 3 years of experience in accounting work.

(4) Accounting qualifications

1. The concept of accounting qualifications

2. What is the applicable scope of the accounting qualification certificate?

(1) The person in charge of the accounting agency (accounting supervisor);

(2) Cashier;

(3) Audit;

(4) Capital and fund accounting;

(5) Revenue, expenditure, creditor's rights and debt accounting;

(6) Wages, costs and expenses, Accounting of financial results;

(7) Accounting for receipt, increase and decrease of property and materials;

(8) General ledger;

(9) Preparation of financial accounting reports;

(10) Accounting file management within accounting institutions.

3. Acquisition of accounting qualifications

(1) An examination system is adopted for the acquisition of accounting qualifications.

(2) Registration conditions for accounting qualifications.

(3) Conditions for exemption of some accounting qualification examination subjects.

Accounting majors include: accounting, accounting computerization, CPA specialization, auditing, financial management, and financial management.

4． Accounting Qualification Certificate Management

(1) On-the-job registration.

(2) Registration for leaving the post.

(3) Transfer registration.

(4) Change registration.

5. Continuing education for accounting personnel

(1) The concept and characteristics of continuing education for accounting personnel.

The characteristics of continuing education for accounting personnel: first, pertinence, that is, determining different educational contents for different objects and adopting different educational methods to solve practical problems; second, adaptability, that is, connecting with actual work needs, Apply what you have learned; the third is flexibility, that is, flexibility in the content, methods, forms, etc. of continuing education and training.

(2) Contents of continuing education for accounting personnel. The content of continuing education for accounting personnel mainly includes: accounting theory, policies and regulations, business knowledge, skills training and professional ethics, etc.

(3) The form and hours requirements for continuing education for accounting personnel. The main form of continuing education for accounting personnel is training, and on-the-job self-study is an important supplement to continuing education for accounting personnel. Accountants should receive continuing education, and the total time they receive training (face-to-face training) every year should not be less than 24 hours.

(5) Accounting professional positions and accounting professional technical qualifications

1. Accounting professional position

Accounting professional position is a technical level that distinguishes the business skills of accountants. Accounting professional positions are divided into senior accountants, accountants, assistant accountants and accountants. Senior accountants are senior positions, accountants are mid-level positions, and assistant accountants and bookkeepers are junior positions.

2. Accounting professional and technical qualifications

Accounting professional and technical qualifications are divided into three levels: primary qualifications, intermediate qualifications and advanced qualifications. The acquisition of junior and intermediate accounting qualifications shall be subject to a unified national examination system; the qualifications of senior accountants shall be subject to a combined examination and review system.

(6) Setting of accounting positions

Accounting positions refer to functional positions set up within a unit’s accounting organization based on business division of labor. Accounting positions can be one per person, multiple positions per person, or multiple positions per person. However, cashiers may not concurrently be responsible for auditing, keeping accounting files, and registering income, expenses, and creditor's rights and debt accounts.

(7) Accounting Personnel Disqualification System

State agencies, state-owned enterprises, and public institutions shall implement a disqualification system for accounting personnel appointed. The immediate family members of the person in charge of the unit shall not serve as the person in charge of the accounting department or accounting supervisor of the unit, and the immediate family members of the person in charge of the accounting department or the accounting supervisor shall not serve as cashiers in the accounting department of the unit.

Immediate relatives include husband-wife relationships, direct blood relationships, collateral blood relationships within three generations, and consanguineous relationships.

(8) Handover of work by accounting personnel

1. Scope of handover

If accounting personnel transfer jobs, leave their jobs, or are temporarily unable to work due to illness, they should go through the work handover procedures with the takeover personnel.

2. Handover procedures

General accountants handle the handover procedures, and the head of the accounting department and accounting supervisor of the unit are responsible for supervising the handover. When the person in charge of the accounting agency and the accounting supervisor handle the handover procedures, the unit leader shall be responsible for supervising the handover. If necessary, the competent unit may send someone to supervise the handover together.

3. Responsibilities of the handover personnel

The handover personnel shall bear legal responsibility for the legality and authenticity of the handed over accounting vouchers, accounting books, accounting statements and other accounting materials. After the accounting data is transferred, if any problems are discovered that occurred during the accounting period, the original transfer personnel will be responsible.

6. Legal Liability

Those who violate the relevant provisions of the Accounting Law on accounting, accounting supervision, accounting institutions, and accounting personnel shall bear legal liability. Types of legal liability include: orders to make corrections within a time limit; fines; administrative sanctions; revocation of accounting qualification certificates; and criminal liability.

7. Accounting legal system case analysis

Through specific cases, analyze and summarize the basic provisions of the accounting legal system that should be understood and mastered in accounting work, as well as the steps to master the accounting legal system and do a good job The relationship between accounting work; analyze and judge the boundaries and reasons for legal and illegal accounting behaviors, as well as the legal liability for illegal accounting behaviors; analyze and judge the differences and connections between internal accounting supervision, social supervision, and government supervision within the unit; analyze, Determine the responsibilities and authorities of accountants in accounting supervision; analyze and summarize how accountants conduct accounting in accordance with the law, implement accounting supervision, and ensure the authenticity and integrity of accounting information.

Chapter 2 Legal System of Payment and Settlement

1. Overview of Payment and Settlement

(1) Concept of Payment and Settlement

Payment and Settlement is It refers to the behavior of units and individuals using cash, bills, credit cards and settlement vouchers to make monetary payments and fund settlements in social and economic activities. Its main function is to complete the transfer of funds from one party to another party.

Banks, urban credit cooperatives, rural credit cooperatives (hereinafter referred to as banks), as well as units (including individual industrial and commercial households) and individuals are the main entities that handle payment and settlement. Among them, banks are intermediaries for payment settlement and fund clearing.

(2) Basic requirements for payment and settlement

(1) Units, individuals and banks must use bills and settlement vouchers printed in accordance with the unified regulations of the People's Bank of China when handling payment and settlement.

(2) Units, individuals and banks shall open and use accounts in accordance with the provisions of the "RMB Bank Settlement Account Management Measures".

(3) The signatures, seals and other recorded matters on bills and settlement vouchers must be authentic and must not be forged or altered.

(4) Bills and settlement vouchers should be filled in in a standardized manner, with complete elements, correct figures, clear handwriting, no omissions, and no scrawling, to prevent alterations.

(3) Basic requirements for filling in bills and settlement vouchers

(1) Chinese uppercase figures should be filled in in block letters or running script, and no simplified characters are allowed. If the amount is written in traditional Chinese characters, it should also be accepted.

(2) If the amount in Chinese capital letters ends with "yuan", the word "whole" (or "正") should be written after "yuan"; if it ends with "jiao", after "jiao" You don't need to write the word "zheng" (or "正") after that. If the capital amount number contains "fen", do not write the word "whole" (or "正") after "fen".

(3) The word "RMB" should be marked before the Chinese capital amount figure, and the capital amount figure should be filled in immediately after the word "RMB" without leaving any blank space.

If the word "RMB" is not printed before the capital amount figure, the three words "RMB" should be added.

(4) When there is "0" in the Arabic lowercase amount figure, the Chinese capital letter should be written in accordance with the rules of Chinese language, the composition of the amount figure, and the requirements to prevent alteration.

(5) The issue date of the bill must be in Chinese capital letters. When filling in the month and day, if the month is one, two and one ten, and the day is one to nine and one ten, two ten and three ten, "zero" should be added in front of it; if the day is ten one to nineteen , should be preceded by "one". For example: February 12 should be written as 02 months and 112 days; October 20 should be written as 011 months and 020 days. If the bill issuance date is written in lowercase letters, the bank will not accept it. If the date in capital letters is not filled in as required, the bank will accept it; however, any losses caused by this will be borne by the drawer.

2. Bank settlement account

(1) Concept and types of bank settlement account

1. The concept of bank settlement account

Bank settlement account refers to the RMB current deposit account opened by the depositor at the handling bank for handling fund collection, payment and settlement.

2. Types of bank settlement accounts

(1) Bank settlement accounts are divided into basic deposit accounts, general deposit accounts, special deposit accounts and temporary deposit accounts according to different purposes.

(2) Bank settlement accounts are divided into corporate bank settlement accounts and personal bank settlement accounts according to different depositors.

(2) Opening, changing and canceling bank settlement accounts

1. Opening of bank settlement account

When a depositor opens a bank settlement account, he should fill out an account opening application form. Banks and depositors must sign a bank settlement account management agreement to clarify the rights and obligations of both parties. If the bank meets the conditions for opening an account after review, it should go through the account opening procedures and fulfill the obligation to file with the local branch of the People's Bank of China; if approval is required, it should be reported to the People's Bank of China for approval in a timely manner.

Banks should create cards with reserved signatures for depositors, and keep signature patterns and originals or copies of relevant supporting documents for archiving.

2. Changes in bank settlement accounts

If there are statutory changes to the depositor's bank settlement account, the depositor shall notify the account-opening bank in writing within 5 days and provide relevant certificates. The account-opening bank shall handle the change procedures and report to the People's Bank of China within 2 days.

3. Cancellation of bank settlement account

If the depositor has any of the following circumstances, he should apply to the bank where the account is opened to cancel the bank settlement account:

(1) Being withdrawn, dissolved or declared Bankruptcy or closure;

(2) Business license canceled or revoked;

(3) Need to change the bank account due to relocation;

( 4) The bank settlement account needs to be canceled for other reasons.

If a depositor has not paid off its debts to the bank where the account was opened, it shall not apply to cancel the bank settlement account.

(3) Basic deposit account

1. The concept of basic deposit account

Basic deposit account refers to the bank settlement account opened by depositors for daily transfer settlement and cash collection and payment. It is the main deposit account of depositors.

2. Scope of use of basic deposit accounts

The scope of use of basic deposit accounts includes: the collection and payment of funds for the depositor's daily business activities, as well as the withdrawal of the depositor's salary, bonus and cash.

3. Requirements for opening a basic deposit account

To open a basic deposit account, you must follow the prescribed procedures and submit relevant supporting documents.

(4) General deposit account

1. The concept of a general deposit account

A general deposit account refers to a bank settlement account opened by a depositor at a banking institution other than the bank where the basic deposit account is opened for borrowing or other settlement needs.

2. Scope of use of general deposit accounts

General deposit accounts are mainly used to handle the transfer of depositors' loans, loan repayments and other settlement funds. General deposit accounts can handle cash deposits, but cannot handle cash withdrawals.

3. Requirements for opening a general deposit account

To open a general deposit account, you must follow the prescribed procedures and submit relevant supporting documents.

(5) Special deposit account

1. The concept of special deposit account

Special deposit account refers to a bank settlement account opened by the depositor for special management and use of funds with specific purposes in accordance with laws, administrative regulations and rules.

2. Scope of use of special deposit accounts

Special deposit accounts are suitable for capital construction funds, renovation funds, extra-budgetary funds, grain, cotton, and oil purchase funds, securities transaction settlement funds, futures trading margins, and trust funds , housing funds, social security funds, income remittance funds, business expenditure funds and other funds for special management and use.

3. Requirements for opening a special deposit account

To open a special deposit account, you must follow the prescribed procedures and submit relevant supporting documents. The use of special deposit accounts should comply with regulations.

(6) Temporary deposit account

1. The concept of temporary deposit account

Temporary deposit account refers to a bank settlement account opened by a depositor for temporary needs and used within a specified period.

2. Scope of use of temporary deposit accounts

Temporary deposit accounts are used to handle the collection and payment of funds for temporary business activities of temporary institutions and depositors. Cash withdrawals from temporary deposit accounts should be handled in accordance with national cash management regulations. The temporary deposit account registered for capital verification will only receive payments but will not pay during the capital verification period. The validity period of the temporary deposit account shall not exceed 2 years.

3. Requirements for opening a temporary deposit account

To open a temporary deposit account, you must follow the prescribed procedures and submit relevant supporting documents. The use of temporary deposit accounts should comply with regulations.

(7) Personal bank settlement account

1. The concept of personal bank settlement account

Personal bank settlement account refers to a bank settlement account opened in the name of a natural person by the depositor with his personal identity document for investment, consumption, settlement and other needs. The accounts opened by postal savings institutions for bank card business shall be included in the management of personal bank settlement accounts. Natural persons can apply to open a personal bank settlement account as needed, or they can choose from existing savings accounts and apply to the opening bank to confirm it as a personal bank settlement account.

2. Scope of use of personal bank settlement accounts

3. Requirements for opening a personal bank settlement account

Those who use credit payment tools such as checks and credit cards, and handle settlement services such as exchange, regular debit, regular credit, and debit cards, can apply to open a personal bank settlement account. .

(8) Off-site bank settlement account

1. The concept of a non-local bank settlement account

A non-local bank settlement account means that the depositor meets the legal conditions and opens a corresponding bank settlement account in a different place as needed.

2. Scope of use of bank settlement accounts in other places

If a depositor has one of the following circumstances, he can open a relevant bank settlement account in a different place:

(1) The place where the business license is registered is not the same as the place of business. Those in the same administrative region (across provinces, cities, and counties) need to open a basic deposit account;

(2) Those who handle off-site borrowings and other settlements need to open a general deposit account;

(3) The depositor needs to open a special deposit account due to income remittance or business expenses incurred by the affiliated non-independent accounting unit or dispatched agency;

(4) Temporary business activities in other places require the opening of a temporary Deposit account;

(5) A natural person opens a personal bank settlement account in a different place as needed.

3. Requirements for opening remote bank settlement accounts

3. Bill settlement

(1) Concept and types of bills

Bills are issued and agreed upon by the drawer A certain amount of securities is paid unconditionally to the payee or holder on sight or on a specified date by oneself or by entrusting the payee.

In my country, bills include bank drafts, commercial drafts, cashier's checks and checks.

(2) Bank draft

1. The concept of bank draft

A bank draft is a bill issued by the issuing bank and is paid unconditionally to the payee or holder according to the actual settlement amount when the bill is presented.

2. Scope of use of bank drafts

Bank drafts can be used by organizations and individuals to settle various payments in different places, in the same city or in a unified bill exchange area. Bank drafts can be used for transfers, and bank drafts marked "Cash" can also be used for cash withdrawals.

3. Recorded items of bank draft

The following items must be recorded when issuing a bank draft: the words indicating "bank draft"; a commitment to pay unconditionally; the amount of the draft; the name of the payee; the date of the draft; the signature of the drawer chapter.

4． The time limit for presentation for payment of bank draft is 1 month from the date of issue.

5. Requirements for the processing and use of bank drafts

The processing and acceptance of bank drafts should comply with relevant regulations.

(3) Check

1. The concept and types of checks

A check is an instrument issued by the drawer and the bank entrusted with the check deposit business unconditionally pays a determined amount to the payee or holder when the check is presented.

Checks are divided into cash checks, transfer checks and ordinary checks.

2. Scope of use of checks

All entities and individuals can use checks to settle various payments in the same clearing area.

3. Items recorded on a check

When issuing a check, the following items must be recorded: the word "check"; the entrustment of unconditional payment; the determined amount; the name of the payee; the date of issue; and the signature of the drawer. The amount of the check and the name of the payee can be re-recorded with the authorization of the drawer. No endorsement, transfer or presentation for payment is allowed before the re-record is made.

4． The check presentation period for payment

The check payment deadline is 10 days from the date of issue.

5. Check processing requirements

The check processing procedures should comply with relevant regulations.

Chapter 3 Legal System for Tax Collection and Management

1. Tax Management

(1) Tax Registration

1. The concept of tax registration

Tax registration is a legal system for tax authorities to register and manage taxpayers’ production and business activities in accordance with the tax law. It is also a legal procedure for taxpayers to perform their tax obligations in accordance with the law.

2. Scope of tax registration

All types of taxpayers with taxable income, taxable property or taxable activities as stipulated by laws and regulations must go through tax registration; the withholding agent shall apply for tax registration when the withholding obligation occurs. When you arrive, go to the tax authorities to declare and register and receive a tax withholding certificate.

3. Types of tax registration

The types of tax registration include: registration for business opening; registration for changes; registration for suspension and resumption of business; registration for cancellation; and registration for business inspection outside the country.

(2) Invoice management

1. The concept of invoice

Invoice refers to the written proof of receipts and payments issued and collected when purchasing and selling goods, providing or receiving services, and engaging in other business activities. It is a legal document that determines the occurrence of operating income and expenditure, is the original basis for accounting, and is also an important basis for tax audits.

2. Types of invoices

(1) Special value-added tax invoices.

(2) Ordinary invoice. General invoices are composed of industry invoices and special invoices.

(3) Professional invoice.

3. Requirements for issuance of invoices

(1) Units and individuals can only issue invoices when business operations have occurred and business income has been confirmed. Invoices must not be issued before business operations have occurred.

(2) When issuing invoices, they should be filled in in numerical order, with complete items, true content, clear handwriting, all copies should be copied or printed at once, the content is completely consistent, and the invoice should be combined with the deduction The document must be stamped with the unit's financial seal or special invoice seal.

(3) The invoice should be filled in Chinese. Ethnic autonomous areas can use one ethnic script commonly used in the local area at the same time; foreign-invested enterprises and foreign-funded enterprises can use one foreign script at the same time.

(4) The use of electronic computers to issue invoices must be submitted to the competent tax authorities for approval, and machine-printed invoices produced under the unified supervision of the tax authorities must be used. The issued counterfoils shall be bound into a book according to the serial number for inspection by the tax authorities.

(5) The time limit and location for issuing invoices should comply with regulations.

(6) No unit or individual may lend, transfer or issue invoices on their behalf; no invoices may be used without the approval of the tax authorities; no invoices may be expanded on their own initiative.

(3) Tax declaration

1. The concept of tax declaration

Tax declaration refers to a legal procedure for taxpayers and withholding agents to report tax matters in writing to the tax authorities within the declaration period in accordance with the provisions of laws and administrative regulations.

2. Methods of tax declaration

Taxpayers should truthfully fill in the tax return form and handle the tax declaration procedures in accordance with the declaration deadlines and declaration contents stipulated by laws and regulations. Tax declaration methods include:

(1) Direct declaration

(2) Mail declaration.

(3) Data message declaration,

2. Tax collection

(1) Tax collection method

(1) Collection by inspection,

(2) Collection by inspection,

(3) Collection by inspection,

(4) Collection by regular fixed amount,

(5) Withholding and payment,

(6) Collection and payment,

(7) Entrust collection,

(8) Other methods , such as filing tax returns by mail, self-calculation, self-filling and self-payment, self-reporting and verification, etc.

(2) Assessment of the tax payable

For taxpayers under any of the following circumstances, the tax authorities have the right to determine the tax payable:

(1) According to the provisions of laws and administrative regulations, it is not necessary to set up account books;

(2) According to the provisions of laws and administrative regulations, account books should be set up but are not set up;

(3) Destruction without authorization Account books or refusal to provide tax information;

(4) Although account books are set up, the accounts are confusing or the cost information, income vouchers, and expense vouchers are incomplete, making it difficult to audit the accounts;

( 5) When a tax liability arises, the tax declaration is not made within the prescribed time limit, and the tax authority orders the declaration within a time limit, but fails to file the declaration within the time limit;

(6) The tax calculation basis declared by the taxpayer is obviously low, and Without justifiable reasons;

(7) Taxpayers engaged in production and business operations and taxpayers with temporary operations who have not gone through tax registration in accordance with regulations.

Chapter 4 Accounting Professional Ethics

1. Professional Ethics and Accounting Professional Ethics

(1) Concept and main content of professional ethics

2. The main contents of professional ethics

The main contents of professional ethics include: dedication to work, honesty and trustworthiness, acting fairly, serving the masses, and contributing to society.

(2) Accounting professional ethics

1. The concept of accounting professional ethics

Accounting professional ethics refers to the professional codes of conduct and norms that should be followed in accounting professional activities, reflect the characteristics of the accounting profession, and adjust accounting professional relationships.

2. The main contents of the accounting professional ethics

(1) Love and dedication to work.

(2) Be honest and trustworthy.

(3) Integrity and self-discipline.

(4) Objective and fair.

(5) Adhere to the principles.

(6) Improve skills.

(7) Participate in management.

(8) Strengthen services.

2. The relationship between accounting professional ethics and the accounting legal system

(1) The relationship between accounting professional ethics and the accounting legal system

Accounting professional ethics is the accounting law The social and ideological basis for the normal operation of the system, the accounting legal system is the institutional guarantee that promotes the formation and observance of accounting professional ethics. The two have the same goals, the same adjustment objects, bear the same responsibilities, and complement each other in function; they penetrate and overlap each other in content; they transform and absorb each other in status; they interact in implementation , mutual promotion.

(2) The difference between accounting professional ethics and accounting legal system

(1) Different nature.

(2) The scope of action is different.

(3) The implementation forms are different.

4) The implementation of guarantee mechanisms is different.

(1) Forms of accounting professional ethics education

(1) Receive education.

(2) Self-education.

(2) Accounting professional ethics education content

(1) Accounting professional ethics education.

(2) Accounting professional ethics education.

(3) Accounting professional ethics warning education.

(4) Other education related to accounting professional ethics.

(3) Accounting professional ethics education approaches

(1) Accounting professional ethics education through accounting academic education.

(2) Provide accounting professional ethics education through accounting continuing education.

(3) Provide accounting professional ethics education through the self-education and cultivation of accountants.

IV. Inspection, rewards and punishments of accounting professional ethics

(1) The financial department shall supervise and inspect accounting professional ethics. The main ways of inspection are:

① Combine the inspection of accounting law enforcement with the inspection of accounting professional ethics;

② Combine the registration management of accounting qualification certificates with the inspection of accounting professional ethics ;

③Integrate accounting professional technical qualification assessment and employment with accounting professional ethics inspection.

(2) Accounting industry organizations carry out self-discipline management and restraint on accounting professional ethics.

(3) In accordance with the Accounting Law and other laws and regulations, establish an incentive mechanism to assess, reward and punish accountants for their compliance with professional ethics.

(4) If an accountant violates professional ethics and the circumstances are serious, the financial department shall revoke his or her accounting qualification certificate.

V. Organization and implementation of accounting professional ethics construction

(1) The financial department organizes and promotes the construction of accounting professional ethics, administers according to law, and explores effective ways and implementation forms of accounting professional ethics construction .

(2) Accounting professional organizations should establish industry self-discipline mechanisms and accounting professional ethics disciplinary systems.

(3) Enterprises and institutions appoint qualified accountants, carry out professional ethics education for accountants, establish and improve internal control systems, form internal restraint mechanisms, prevent fraud and business risks, and support and urge accountants to follow accounting standards. Professional ethics and carry out accounting work in accordance with the law.

(4) All sectors of society should fulfill their responsibilities, cooperate with each other, and work together to manage the epidemic.

(5) Supervision by public opinion to form a good social atmosphere. .

6. Legal Liability

Those who violate the relevant provisions of the Accounting Law on accounting, accounting supervision, accounting institutions, and accounting personnel shall bear legal liability. Types of legal liability include: orders to make corrections within a time limit; fines; administrative sanctions; revocation of accounting qualification certificates; and criminal liability.