Article 36 of the Accounting Law clearly stipulates: "Those who do not meet the requirements for setting up shall entrust an intermediary agency approved to engage in accounting agency bookkeeping." Agency bookkeeping refers to entrusting all the accounting, bookkeeping, tax filing and other work of this enterprise to a professional bookkeeping company. This enterprise only has cashier personnel to be responsible for the daily money revenue and expenditure business and property preservation.

second, what are the benefits of giving it to Mande Enterprise?

① Small-scale taxpayers from 99 yuan/month to ordinary taxpayers from 299 yuan/month

② Easy access to detailed financial statements of revenue and expenditure, and follow-up inspection

③ Professional input, review and review, accounting negligence, Mande enterprise service, compensation

④ Remind enterprises of risks, give tax avoidance suggestions

⑤ Team service, standardization, specialized personnel, no mistakes

⑤ Encryption technology, ensuring safety of financial information, no risks

⑤ What is zero declaration

Taxpayers and withholding agents who have gone through the tax registration with the tax authorities have no taxable behavior in the current period. In accordance with the provisions of national tax laws, administrative regulations and rules, they should go through zero declaration procedures with the tax authorities and indicate that there are no taxable items in the current period.

IV. Small-scale taxpayers and ordinary taxpayers

(1) Taxpayers engaged in producing goods or providing taxable services, or engaged in wholesale or retail of goods mainly (5% standard is applicable)

Annual taxable sales: ≥ 5, yuan, ordinary taxpayers

(2) Taxpayers engaged in wholesale or retail of goods

Annual taxable sales: ≥ 8, yuan. General taxpayer

(3) Annual sales standard of taxable services

The annual sales standard of taxable services is 5 million yuan (excluding tax sales)

The annual sales of taxable services refers to the accumulated VAT sales of taxpayers providing transportation and modern services, including tax-free and tax-reduced sales, within a continuous operating period of no more than 12 months.

how to determine the taxpayer's sales of VAT taxable goods, services and taxable services?

Suppose that a commercial wholesale enterprise is also engaged in taxable services, and there are the following situations:

The annual sales of wholesale and retail are 85, yuan, and the sales of taxable services are 4 million yuan. Because the taxable goods reach 85, yuan, it is recognized as a general taxpayer;

The annual sales volume of wholesale and retail is 7, yuan, and the sales volume of taxable services is 5.5 million yuan. As the annual sales volume of taxable services reaches 5.5 million yuan, it is recognized as a general taxpayer;

The annual sales of wholesale and retail business is 7, yuan, and the annual sales of taxable services is 4.5 million yuan, totaling 5.2 million yuan. Although the total amount exceeds the standards of 8, yuan and 5 million yuan, the annual sales of taxable goods and services do not exceed 8, yuan, and the annual sales of taxable services do not exceed 5 million yuan, so it should not be considered as a general taxpayer.

V. Qualification of General Taxpayer

(1) A VAT taxpayer whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China shall apply to the competent tax authorities for qualification of general taxpayers.

(2) If the annual taxable sales amount does not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China, and newly-opened taxpayers, they may apply to the competent tax authorities for the qualification of general taxpayers.

the following conditions must be met: having a fixed production and business operation place; Be able to set up account books in accordance with the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax information.