On February 5th, 20021year, the Ministry of Finance issued the Notice on Doing a Good Job in the Management of Agency Bookkeeping Industry in 20021year (No.of Finance Office [20021]1year), and earnestly requested to do a good job in the management of Agency Bookkeeping Industry in 20021year. Among them, the following specific requirements are put forward for the organization to do a good job in the annual filing of the agency bookkeeping institution in 20021year:
1. Requirements for examination and approval authorities
The provincial financial departments should strictly follow the relevant provisions of Article 16 of the Measures for the Administration of Agency Bookkeeping (Order No.98 of the Ministry of Finance) that "the agency bookkeeping institution shall submit the basic information of the agency bookkeeping institution and the changes of full-time employees to the examination and approval authority before April 30 of each year", organize the agency bookkeeping qualification management institution of the local financial department (hereinafter referred to as the "examination and approval authority"), and conscientiously do a good job in the agency bookkeeping institution network in 20021year.
2. Requirements for bookkeeping agencies
The agency bookkeeping institutions that have obtained the qualification of agency bookkeeping before 20201February 3 1 and the branches that have gone through the filing registration shall make annual filing with their examination and approval authorities through the "National Agency Bookkeeping Agency Management System" before April 30, 20021. If the bookkeeping agency and its branches move their offices across the jurisdiction of the original examination and approval authority before 20201February 3 1, they shall make an annual record with the examination and approval authority where they moved in.
3. Punishment measures for non-compliance filing
Situation 1. Return for correction
If the filing materials submitted by the bookkeeping agency do not meet the requirements, the examination and approval authority shall return them and inform all the contents that need to be corrected at one time.
Situation 2. Rectification within a time limit
For those who fail to make annual record as required, the examination and approval authority shall order them to make rectification within a time limit, and those who refuse to make rectification shall be included in the list of key concerns and publicized to the public to remind them to fulfill their relevant obligations.
Situation 3. Withdraw it
For those who fail to meet the qualification conditions of agency bookkeeping continuously, the examination and approval authority shall order them to make rectification within 60 days. If they still fail to meet the prescribed conditions within the time limit, the examination and approval authority shall revoke their qualification of agency bookkeeping.
In addition to the above filing requirements, what convenience will the financial department provide for the bookkeeping agency in 20021year? My induction mainly includes two aspects: further deepening the reform of "separation of licenses" and promoting the issuance, popularization and application of electronic licenses. Next, let's talk about it concretely.
Convenience 1. On further deepening the reform of "separation of licenses"
The Ministry of Finance requires all provincial financial departments to fully implement the administrative examination and approval method of agency bookkeeping in this region from optimizing service to informing commitment on the basis of further improving the reform of "separation of licenses".
1. Strengthen the disclosure of government information. The financial department will provide the applicant with a model letter of commitment in an appropriate way, and inform the applicant of the approval conditions and required materials at one time. In this way, we can greatly reduce the possibility of going back and forth to the relevant departments many times because of the omission of the prepared materials, save a lot of innocent roads and save energy ~
2. Further reduce the time limit for approval. The financial department will make an administrative examination and approval decision on the spot if the applicant voluntarily chooses to inform the promised examination and approval method, and if he meets the examination and approval conditions and submits the application materials as required, he will issue an agency bookkeeping license certificate to the applicant within 5 working days from the date of making the administrative examination and approval decision.
However, Dabai also reminds readers that the financial department will strengthen the post-event verification and inspection of commitments while providing convenient services. In the verification stage, once we find that our actual situation is inconsistent with our commitments, we will be ordered to make rectification within a time limit. If we fail to make rectification within the time limit or fail to fulfill our commitments after rectification, the financial department will revoke the approval according to law, and it will also be recorded in the record of illegal and untrustworthy accounting and announced to the public. Therefore, we must not take chances, but do it in a down-to-earth manner!
Convenience II. On "gradually promoting the issuance, popularization and application of electronic licenses"
Think back to the past, when we obtained relevant professional qualification certificates or licensing materials, they were usually paper-based. If we lost or damaged them due to improper storage, some materials would probably be unable to be reissued. Even if they could be reissued, the procedures of issuing certificates and supplementing materials were extremely cumbersome, and they would be warned and punished if they were not properly kept. This time, the good news is coming ~
The Ministry of Finance will promote the pilot project of the construction, popularization and application of the electronic certificate system, and realize the cross-regional and cross-departmental sharing of the electronic certificate of the agency bookkeeping license and the nationwide mutual trust and recognition, which will provide greater convenience for enterprises to apply for the qualification of agency bookkeeping and the storage of relevant materials.
In 20021year, will the financial department strictly supervise the bookkeeping agency?
The financial department will do a good job in "streamline administration, delegate power, strengthen regulation and improve services" and provide us with convenient services, while further strengthening supervision and inspection. Dabai summarizes the supervision methods as shown in the following table:
After talking about the relevant contents of the Ministry of Finance on the management of agency bookkeeping industry in 20021year, we will talk about several issues related to agency bookkeeping in combination with the Decision of the Ministry of Finance on Amending the Rules of Two Departments (Order No.98 of the Ministry of Finance of the People's Republic of China).
Question 1. What conditions should an institution apply for bookkeeping qualification?
An agency bookkeeping institution refers to an institution that has obtained the qualification of agency bookkeeping according to law and is engaged in agency bookkeeping business. Agency bookkeeping means that the agency bookkeeping institution accepts the entrustment to handle accounting business. According to the regulations, an institution applying for agency bookkeeping qualification shall meet the following conditions:
1. is an enterprise established according to law;
2. No less than 3 full-time employees;
3. The person in charge of agency bookkeeping business has the professional and technical post qualification of accountant or above or has been engaged in accounting work for not less than three years, and is a full-time employee;
4. Have a sound internal standard of agency bookkeeping business.
It should be noted that the employees of the agency bookkeeping institution should have basic knowledge and business skills in accounting, and be able to handle basic accounting business independently, which should be independently evaluated and determined by the agency bookkeeping institution. Full-time employees refer to those who only engage in agency bookkeeping business in an agency bookkeeping institution.
Question 2. Can an individual undertake the agency bookkeeping business?
In the early days of some small and micro enterprises, in order to reduce the agency cost to the greatest extent, many bosses chose to entrust individuals to undertake the company's bookkeeping business. Is this kind of personal bookkeeping behavior in line with relevant policies and regulations?
This is not possible! Personal agency behavior violates Article 36 of the Accounting Law of the People's Republic of China, which states that "all units should set up accounting institutions according to the needs of accounting business, or set up accounting personnel and designate accounting supervisors in relevant institutions; If it does not meet the requirements, it shall entrust an intermediary agency engaged in accounting agency bookkeeping business with the approval.
In addition, according to Article 26 of Decree No.98 of the Ministry of Finance, "units or individuals that engage in bookkeeping business without approval shall be investigated and dealt with by the financial department of the people's government at or above the county level in accordance with the Administrative Licensing Law of the People's Republic of China and relevant regulations."
Therefore, it is illegal for our enterprise to entrust unauthorized individuals to engage in agency bookkeeping business without legal protection. In practice, we should pay attention to whether the agency has two certificates, namely "Business License" and "Agency Bookkeeping License", when looking for an agency to do part-time accounting in enterprises.
Question 3. What business can the bookkeeping agency be entrusted with?
The agency bookkeeping institution may accept the entrustment to handle the following businesses:
1. According to the original vouchers and other relevant materials provided by the client, conduct accounting in accordance with the provisions of the unified national accounting system, including reviewing the original vouchers, filling in accounting vouchers, registering accounting books, and preparing financial and accounting reports;
2. Provide external financial and accounting reports;
3. Provide tax information to the tax authorities;
4. Other accounting business entrusted by the client.
Special reminder: The financial accounting report prepared by the agency bookkeeping institution for the client shall be provided to the outside world in accordance with relevant laws, regulations and the provisions of the unified national accounting system after being signed and sealed by the person in charge of the agency bookkeeping institution and the person in charge of the client.
Question 4. What obligations should the bookkeeping agency and its employees perform?
Agency bookkeeping institutions and their employees shall perform the following obligations:
1. Abide by the relevant laws, regulations and the unified national accounting system, and handle the bookkeeping business as an agent according to the entrustment contract;
2. Keep confidential the business secrets known in the execution of business;
3. Refuse to ask the client to make improper accounting treatment, provide false accounting information, and other behaviors that do not conform to laws, regulations and the unified accounting system of the state;
4. Explain the issues related to accounting treatment raised by the client.
Question 5. What circumstances will lead to the cancellation of the agency bookkeeping institution according to law?
If the agency bookkeeping institution is under any of the following circumstances, the examination and approval authority shall go through the cancellation procedures, recover the agency bookkeeping license certificate and make an announcement:
1. The agency bookkeeping institution is terminated according to law;
2. The qualification of agency bookkeeping is revoked or withdrawn according to law;
3. Other circumstances stipulated by laws and regulations that should be cancelled.
Risk Warning of Agency Bookkeeping Institutions —— Judicial precedent
At present, because there are many bookkeeping agencies, the market competition is unprecedentedly fierce. For the sake of profit, some employees of accounting agencies took huge risks and conspired with the entrusting party to falsely issue special invoices for value-added tax, and embarked on the road of no return. Next, Dabai will share a typical judicial precedent for readers-"Criminal Ruling of Intermediate People's Court of Bengbu City, Anhui Province" ((2020) No.X at the end of Wan 03 sentence), in which the accounting agent was found guilty of falsely issuing special VAT invoices and sentenced to eight years in prison!
1. Fact of falsely issuing special VAT invoice
Liu is an accountant on behalf of accounts. From October 20 17 to March 20 18, the defendant Liu used the tax control system of Huaiyuan County B Cement Products Co., Ltd. to falsely declare value-added tax while he was employed as an accountant and tax collector for Anhui A Building Materials Trading Co., Ltd. and Huaiyuan County B Cement Products Co., Ltd., knowing that the above two companies had no real transactions with other companies. Using the tax control system of Anhui A Building Materials Trading Co., Ltd., 74 special VAT invoices were falsely issued, of which the total tax amount was/kloc-0 1222627.72 yuan, and 72 were certified and deducted.
In addition, Liu and others used the tax control system of Anhui A Building Materials Trading Co., Ltd. to falsely make out 27 special VAT invoices to Xinjiang C Doors and Windows Co., Ltd., 2 to Wujiang D Trading Co., Ltd. and 18 to xinzheng city E Trading Co., Ltd.
2. Court decision handling
After the final judgment of the court, Liu was guilty of falsely issuing special invoices for value-added tax, sentenced to eight years in prison and fined 400,000 yuan.
In recent years, among the false gang cases cracked by the tax authorities and the public security organs, many cases have the presence of bookkeeping agencies. Many bookkeeping agents bought shell companies for fraudulent gangs, and acted as accomplices for the benefit while knowing that there was fraudulent invoicing, and were finally judged as accomplices by the judicial department, resulting in jail!
Then, how should our enterprise choose the agency bookkeeping institution? Should we consider the price or the popularity of the agency bookkeeping institution? Next, let's talk about the relevant issues that should be paid attention to when choosing an agency bookkeeping institution.
Precautions 1. Position the enterprise well, and do not blindly pursue low prices, so that financial work will restrict the long-term development of the company!
In the early stage of enterprise development, we all hope to reduce the cost as much as possible and spend money on the cutting edge. Therefore, many bosses completely take the quotation of the other party as the selection standard when choosing the agency bookkeeping institution, which is actually wrong. Dabai believes that no matter whether you choose a high-priced or low-priced agency, the quotation of the other company should first match our company's own positioning.
For example, boss Zhang is engaged in self-employment, and his business orders are not many, and he even has no business for many months. Boss Zhang has no plans to become bigger and stronger, just enough to make a living. In this case, it is obviously not cost-effective for us to choose a large-scale and high-cost agency bookkeeping company, while it is easy for us to complete these basic requirements by choosing a small-scale and low-cost agency bookkeeping company.
For example, Boss Wang has set up a new enterprise with the goal of making it bigger and stronger, and it is estimated that the business volume will be more and more complicated after the establishment of the enterprise. In this case, we should choose a large-scale agency bookkeeping company with relatively large scale and high fees, because such an agency bookkeeping company often operates regularly, and its employees have a high professional level. The tax benefits enjoyed by the enterprise in the later stage need the assistance of the other party, and it is also conducive to the company to cultivate internal financial personnel during the entrustment process, and finally form an independent and sound financial system.
Precautions 2. Ask more about your peers, and you should see everything you hear!
After we have positioned the development of the enterprise, we will choose the most cost-effective agency bookkeeping company at the corresponding level. When choosing, Dabai suggests considering the following factors:
1. Ask and communicate with some bosses who have entrusted accounts, and listen to their recommendations. After all, word-of-mouth is accumulated by an accounting agency, and it can also objectively reflect the degree of customer recognition. In the recommended list, select 3-5 companies for further investigation.
2. Field trips to see the office environment. During the inspection, we should check whether the other party has a business license and an agency bookkeeping license. Whether the relevant equipment in the field of finance and taxation is complete, whether it has professional accounting software, printing equipment, tax plate, etc. Understand whether the staffing is compliant and reasonable. For example, if an accounting agent concurrently works in the financial affairs of dozens or even hundreds of companies, such workload will hardly bring personalized services to our enterprise, and even omissions will inevitably occur when completing daily basic matters.
3. In-depth communication and evaluation of personnel quality. Regarding the quality of personnel, on the one hand, we should know their professional knowledge reserves, such as whether they have passed the qualification examinations for intermediate accountants, tax agents and certified public accountants; In addition, we should also test their professional ethics, such as whether the accounting agency will cooperate with making false accounts, etc. Once the other party agrees to these illegal requirements in order to win customers, we must give up decisively!
Note 3. Sign a written contract with clear rights and responsibilities to prevent future disputes.
After determining the final partner, the last thing we have to do is to sign a good contract. In the contract, we should clearly specify the rights and obligations of both parties, for example, if the client needs to pay taxes and late fees due to the agency, how the other party can compensate, etc., so as to prevent disputes in the future.