Considering all aspects of the company, it is suggested that small and medium-sized enterprises choose the agent bookkeeping and tax return service, and enterprises only need to set up cashiers to be responsible for the daily fund income and expenditure business and property custody. In fact, according to the data, more than 90% of SMEs tend to choose agency bookkeeping service, because it is indeed an excellent solution for SME accounting. In this regard, it is strongly recommended that you choose regular and professional financial personnel to serve you to ensure the stability of your company's financial management.

As a first-time entrepreneur, you may have a similar idea: our company has just been established and has no income, so there should be no need to do accounting and tax returns! The answer, of course, is no, no matter whether the enterprise has income or not, it must do accounting and tax returns normally.

What is the process of general professional agency bookkeeping? Next, I'll introduce you to the basic process of agency bookkeeping.

(1) Signing a contract

The process of agency bookkeeping in agency bookkeeping business is basically that the customer first contacts and negotiates with the agent bookkeeper, and then signs a written entrustment contract of agency bookkeeping agreement to determine the service items and fees, payment time and method, etc. One of the most important items is to hand over the certificate. The entrusting unit shall hand over accounting vouchers and vouchers at home, including accounting vouchers issued by expenses, costs and income, bank drafts and bank statements, etc.

(2) Collecting tickets

After signing the contract with the customer, the customer will provide the original vouchers at a fixed time every month (specifically according to the contract) to establish accounts, systems and files for the entrusting unit; Handover certificate. The entrusting unit shall hand over accounting vouchers and vouchers at home, including accounting vouchers issued by expenses, costs and income, bank drafts and bank statements, etc. The entrusting unit shall fill in the "handover form of original vouchers for agency bookkeeping in X years and X months" and sign it.

Information that general customers need to prepare:

1. Revenue invoice: bookkeeping;

2. Cost invoices: purchase invoices, raw material invoices and labor invoices;

3. Expense tickets: such as meals (5‰ of income or 60% of total meals, whichever is lower), telephone charges, automobile fuel and travel expenses (such as air tickets, train tickets, bus tickets, taxi tickets, hotel fees, etc.). ), office supplies, transportation fees, housing rental fees, property management fees, machinery and equipment fees (except the name of quota invoice External Demand Company for the above bills);

4. Bank documents: print statements and receipts (such as cash withdrawal, transfer, all bills that have business dealings with banks, etc. ) monthly with the receipt card in the bank or online;

5. Employee payroll: company employee's name, gender, ID number and monthly salary, etc.

6 other original documents (such as loan contract or document, repayment contract or document, entrusted collection contract or document, etc.). ).

(3) Accounting

The next step is to make accounts. Bookkeepers will further sort out the bills, communicate with the entrusting unit on the problems existing in the bills, and conduct accounting treatment accordingly: prepare accounting vouchers, keep accounts, and recheck (including checking the integrity of bills, checking current accounts, and accurately evaluating the hidden dangers of accounting problems of the entrusting unit). After all accounts are verified, settle accounts, issue financial statements and fill in tax returns.

(4) tax returns

According to the requirements of the local tax authorities, the bookkeeping agent is responsible for tax declaration! The tax authorities have adopted the online tax declaration system, and the corresponding accounting personnel should declare on schedule and on time.

(5) Return visit

In this link, the agent bookkeeper often returns tax bills, financial statements, tax returns and other accounting materials, and reconciles with the cashier to arrange the work for the next month.