First, how much is the accounting agent?
1, small scale: 200 yuan/month.
2. General taxpayer: 500 yuan/month.
3. Foreign-funded enterprises: 600- 1200 yuan/month.
In addition, for small-scale enterprises with zero declaration during the operation period, or with a small amount of bills issued and collected, the agency bookkeeping fee is generally 200 yuan/month, 2400 yuan a year.
For ordinary taxpayers, because their accounting treatment is relatively complicated, the minimum standard is 400 yuan/month, and the larger the invoice amount, the higher the price.
Second, the financial agency bookkeeping service content:
1, approved taxes
It means that the tax administrator in charge of the company correctly verifies the taxable types and tax items of the enterprise according to the actual business characteristics and business scope of the company. There are mainly value-added tax and tax increase, enterprise income tax and so on.
2. Tax declaration
Tax declaration refers to the legal act of taxpayers submitting a written report on tax matters to the tax authorities according to the time limit and contents stipulated in the tax law. It is the main basis for taxpayers to fulfill their tax obligations and bear legal responsibilities, the main source of tax management information of tax authorities and an important system of tax management.
3. Agency bookkeeping
Article 36 of "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 business to do 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.
4. Tax accounting
The basic procedures and methods in tax agency mainly include value-added tax and its accounting treatment, consumption tax and its accounting treatment, business tax and its accounting treatment, enterprise income tax and its accounting treatment, personal income tax and its accounting treatment, customs duty and its accounting treatment, property tax, urban land use tax and urban property tax and its accounting treatment, land value-added tax and its accounting treatment, and other taxes and their accounting treatment.
5. Final settlement
Final settlement refers to the taxpayer's act of calculating the taxable income and income tax payable for the whole year in accordance with tax laws, regulations, rules and other relevant provisions of enterprise income tax within the specified period after the end of the tax year, determining the amount to be supplemented or refunded for the year according to the amount of income tax paid in advance monthly or quarterly, filling out the annual enterprise income tax return form, filing the annual enterprise income tax return with the competent tax authorities, providing relevant information required by the tax authorities, and settling the annual enterprise income tax.
Third, the agent bookkeeping operation process:
1. Review the original voucher. After the original voucher is brought, it is necessary to check whether it meets the entry formalities (1), and whether the name of the payer, the date of filling in the voucher, the content of economic business, quantity, unit and amount are complete; (2) Whether the amount in words and figures is consistent and whether it is consistent with the cut; (3) Whether there is the signature of the invoice issuing unit; (4) Whether there is the signature of relevant personnel.
2. Fill in the accounting voucher. According to the classification of original vouchers, we can make vouchers, which are also called subpoenas. For example, we get an IOU of 1000 yuan, and we use it as a proof of accounting. Write the date first, then the summary, the subject, and the amount. If there are several original vouchers, just fill in a few. The accounting voucher has been written.
3. Data review. The main thing is to check whether there are any mistakes.
4. bookkeeping. That is, according to the proof of charge to an account. Generally speaking, the necessary account books of small-scale companies mainly include: cash book, bank journal, general ledger and three-column subsidiary ledger.
5. Prepare accounting statements. Accounting statements should be filled out according to the balance of general ledger account, subsidiary ledger account and the balance of general ledger account and subsidiary ledger account. In addition, some information in the notes of accounting statements needs to be compiled according to the records in the reference register.
6. Tax declaration. At present, the taxes that enterprises need to declare mainly include: value-added tax, income tax, etc. Enterprises should make tax adjustments according to regulations and calculate all kinds of tax payable according to law.
Four, the factors affecting the level of fees:
(1) Enterprise scale: The larger the entrusted company is, the higher the corresponding expenses will naturally be, because the larger the company is, the greater the business volume, the greater the number and amount of bills, and the higher the corresponding service fees will be. Belongs to the decisive factor that affects the agency bookkeeping fee;
(2) Industry type: The different industries that the entrusting company is engaged in will also affect the amount of agency bookkeeping fees. For customers engaged in ordinary industries, the fees charged by agency bookkeeping companies are relatively low, while for some special industries, it is more difficult for service personnel of agency bookkeeping companies to handle related businesses, and the fees charged will be higher. There will also be subtle differences in service fees in different industries;
(3) Billing form: At present, there are three kinds of charging forms commonly used by agency bookkeeping companies: monthly, quarterly or yearly, which correspond to the monthly, quarterly and yearly subscription of many softwares. Generally speaking, agency bookkeeping companies generally implement that the average annual fee is less than quarterly fee, and the average quarterly fee is less than monthly fee. When choosing an agency bookkeeping company, you can choose the appropriate charging form;
(4) Regional differences: other things being equal, the more you choose an agent for bookkeeping in a big city, the higher the fees will be, especially in those first-tier cities, and the fees charged by agent bookkeeping companies will be significantly different from those in other cities;
(5) Service organizations: In the same place, the fees charged by different agency bookkeeping companies are different. Companies that charge too much should not choose, and companies that charge too little should not choose, because agency bookkeeping companies will inevitably reduce the service content and reduce costs for the sake of corporate profits.