After the enterprise enters the liquidation stage, the profit and loss subjects used in the original operation period, such as main business income, main business cost, non-operating income and expenditure, are not used, and the fixed assets disposal is no longer subject to fixed assets liquidation. Other asset and liability subjects are the same as those in the operation period. Two subjects, liquidation expenses and liquidation profit and loss, are added to the profit and loss category.

1. liquidation expenses: used to specifically account for various expenses and costs during the liquidation period of an enterprise. Its contents include: salary and remuneration of members of the liquidation organization, announcement expenses, consulting expenses and office expenses, litigation expenses and other liquidation expenses that must be paid in the liquidation process. These expenses are paid in priority from the existing property. The liquidation expenses of the "liquidation expenses" account borrowers during the liquidation period are registered; At the end of liquidation, transfer the total amount from the credit of the account to the debit of liquidation profit and loss, and there is no balance in this account.

2. Liquidation gains and losses: it belongs to the profit and loss account, which is used to account for the gains and losses realized during the liquidation period of the enterprise. The credit of the "liquidation gains and losses" account reflects the liquidation income of the enterprise, including the property inventory gains, property revaluation gains, property realization gains and debts that cannot be repaid. The debit of this account reflects the liquidation loss of the enterprise, which includes the loss of property in liquidation, including the loss of property, the loss of realization and the irrecoverable creditor's rights; The ending balance may be in the credit or debit, and then transferred to the undistributed profit account. At the end of liquidation, the account has no balance.

How to audit the company's cancellation of tax?

1. Submit audit report

First of all, the tax bureau will ask you to submit an audit report, which you should ask an accounting firm to produce, mainly a liquidation report and a report on the final settlement of income tax. This report is divided into qualified opinions and unqualified opinions. If it is the cancellation of small enterprises, the audit report is unqualified, and there is no large amount of debts, transactions and inventory. Generally, the tax bureau will let you pass without auditing the accounts.

2. Check the VAT account

It mainly depends on whether your company's previous VAT declaration is correct, whether there is any outstanding VAT in the previous period, whether there is any VAT that has not been reported in this period, whether the VAT invoice is complete and whether it is lost.

3. Check the inventory

Check whether the company has inventory accounts. These inventories are either sold before cancellation and VAT invoices are issued. If there is inventory at the time of audit, the tax bureau will ask for the input tax to be transferred out, and the input tax deducted from the previous inventory will be transferred out in the accounts, which should be reflected in the current VAT return.

Step 4 check the current account

The Inland Revenue Department will check the current accounts, especially the current accounts and debts with relatively large amounts, and whether there are any evidence of current accounts, such as loan contracts and bank receipts for making money, etc. The Inland Revenue Department will mainly check whether you have hidden income or income without invoices.

Step 5 check income tax

The tax bureau mainly checks whether there is income tax in arrears in the previous period and whether the income tax in the current period has been paid; Whether there are white bars in the cost and expenses is accounted for, that is, the expenses without invoices are accounted for, and the expenses without invoices should be increased in the income tax settlement; Are there any large non-operating expenses? Are these non-operating expenses filed with the tax bureau? Are there any materials for the tax bureau to file and agree to pre-tax deduction? If not, the non-operating expenses should be increased in the income tax settlement.

6. Audit by Local Taxation Bureau

The audit of local taxation bureau is mainly to check the accounts related to local taxation, such as whether stamp duty has been paid, whether personal income tax has been paid, whether trade union funds have been paid, whether residual insurance funds have been paid, etc. Before cancellation, you should clean up yourself, and then pay back what should be paid, and the audit should be passed without any problems.

How to adjust the account when the company cancels? The way the company cancels the tax audit is also one of the professional skills that a financial staff should master. Therefore, this article compiled by Xiaobian will solve the problems for everyone and please study hard. If you don't understand anything, you can also consult our online teacher.