We take the enterprise's financial personnel setting, account book setting and accounting status as the main investigation contents, including 1 and financial personnel setting, including:

1, post setting status, whether there is a general ledger, cashier and custody.

2, the quality of personnel, including whether there is a professional certificate, whether full-time, etc.

3. Account book setting, including whether the setting is complete, whether the records are timely, and whether the accounts, accounts certificates and accounts are consistent.

4. Whether the cost accounting is accurate and true. 5. Check whether the main raw materials, finished products and cash are consistent with the book.

(2) The results of the investigation

Among the 50 small and medium-sized enterprises with annual sales below 3 million yuan,

1, 40 households with incomplete or irregular post settings, accounting for 80% of the surveyed households.

2. There are 32 households with complete account books, accounting for 64% of the surveyed households; 20 households recorded in time or basically in time, accounting for 40% of the surveyed households; There are 5 households with consistent accounts, accounting for 10% of the surveyed households.

3, the cost accounting is accurate and true 15 households, accounting for 30% of the surveyed households.

4. There are 45 households whose main raw materials, finished products and cash are inconsistent with the book, accounting for 90% of the surveyed households. Through this survey, it is found that more than 90% of taxpayers in small and medium-sized enterprises have financial problems.

Second, the analysis of the survey results

The result of the survey is surprising. What caused this result?

First, with the rapid development of economy, investors are diversified. Some taxpayers have paid more attention to production management than financial accounting; Pay more attention to the construction of marketing team than the training of financial personnel. A small number of taxpayers have poor cultural level and modern management concept, so they can't establish accounts according to the requirements of the Tax Administration Law and the tax authorities. They are too subjective and arbitrary, and their income and expenditure are not invoiced. The bookkeeping business is only a business that must be invoiced, and some bookkeeping is only formalism, in order to cope with the tax authorities.

Second, the quality of financial personnel and tax collectors is uneven. Due to the increasing shortage of financial personnel in new enterprises, old accountants have a certain level, but the time for one person to replace several units cannot be guaranteed; The new accountant is either short of theoretical knowledge or practical experience; The main reason is that the enterprise is the boss, and the salary is paid by the boss. If you don't listen to the boss, you will be fired, so the accountant can only "make accounts" and "round accounts" according to the bills provided by the boss.

Third, the management of the tax department is not in place. Due to the complicated work, the tax authorities, especially the management departments, neglect the financial management of taxpayers, and cannot strengthen tax collection and management in accordance with the requirements of the tax administration law. Some tax officials have a weak sense of responsibility, and when they encounter problems, they do not rectify them according to the requirements of laws and regulations, but avoid contradictions and digest the problems of taxpayers privately. Within the system, the investigation of law enforcement responsibility of tax officials is more important than writing and form, which has not been well implemented, resulting in paralysis of tax officials' thinking, and the view of muddling through has influenced the law enforcement behavior of a few people.

Fourth, the current laws and regulations impose lighter penalties on taxpayers who fail to establish accounts according to regulations. For the punishment of taxpayers failing to establish accounts according to regulations, the second paragraph of Article 60 of the Tax Administration Law stipulates that if taxpayers fail to establish account books, keep account books or keep accounting vouchers and relevant materials according to regulations, the tax authorities shall order them to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan shall be imposed. If a taxpayer evades a large amount of tax and intentionally destroys or conceals account books and vouchers, the tax authorities can only impose a fine of 10,000 yuan at most.

Fifth, the current fiscal and taxation laws and regulations lack a practical, effective and unified definition method for financial imperfection. Some provisions only refer to "incomplete accounting certificate" and "unable to accurately calculate the output tax, input tax and tax payable" as financial imperfection in general, but there is no complete, clear, unified and easily-operated quantitative standard and standard scale for calculation. People feel vague, it is difficult to define whether the financial situation is sound and time-consuming and laborious, and tax administrators can't grasp the "degree" of financial imperfection, which objectively causes tax officials to neglect the management of such problems.

Third, thinking about strengthening management

It is urgent to strengthen the accounting and account book management of taxpayers in small and medium-sized enterprises to promote the healthy development of small and medium-sized enterprises. After thinking, the author thinks that the following aspects should be done well:

The first is to strengthen the publicity of tax law. Adhere to the combination of daily publicity and monthly publicity, further improve the tax awareness of all citizens, so that the general public can firmly establish the concepts of paying taxes according to law, paying taxes in good faith and evading taxes illegally, so that taxpayers can have a "tax" in mind and understand that "paying taxes in good faith" is as important as "being a man in good faith" and that "paying taxes in good faith" is as valuable as "goodwill". In daily work, we should carry out targeted publicity on tax law, conduct regular publicity on tax law through accounting meetings, amateur tax schools and other positions, and provide special counseling through tax assessment and tax-related matters investigation, so as to promote the improvement of professional knowledge of tax-related professionals. Through the publicity and education of tax law, the owners of small and medium-sized enterprises can understand that "paying taxes in good faith according to law" begins with "doing accounts in good faith".

The second is to strengthen the training and management of tax collectors. Taxpayers are the bridge between tax authorities and taxpayers, the disseminators of tax law propaganda, and the important factors that determine the quality of tax collection and management. Therefore, the management of tax personnel should be taken as a breakthrough to enhance the awareness of honesty in accounting.

1, set up tax personnel files, set up tax personnel associations, define the responsible persons of tax collection by sections, and exchange work experience and improve business through self-discipline organization.

2, strengthen management, adhere to the regular meeting system and assessment system for tax personnel, and conduct regular activities to publicize tax policies and regulations and tax collection and management requirements. The establishment of the "tax personnel assessment register", focusing on the assessment of financial accounting level, daily work ability, work performance, through daily collection and management, tax assessment, tax investigation to comprehensive evaluation.

The third is to strictly control the identification. Tax identification involves the management of account books and vouchers, such as general taxpayer's pre-identification, formal identification, annual inspection and identification of income tax collection methods, etc. In all kinds of identification, annual inspection and identification, it is necessary to strictly control, not to accommodate, and strictly implement the relevant regulations. If it does not meet the regulations, it cannot be allowed to pass.

The fourth is to reduce the time when the personnel in the responsibility area are "doing nothing". Most of the work of the tax department will be carried out in the grass-roots management sub-bureau, and the managers in the responsibility area are more complicated. They often have to cope with all kinds of studies, exams and inspections, and constantly have to write summaries, ideas, information and reports, not only to manage and evaluate, but also to create, and the time to visit the responsibility area is generally no more than 5 working days per month. Therefore, the higher authorities must ensure that the time for grass-roots managers to go to the responsibility area is preferably not less than 12 working days per month.

Fifth, intensify tax assessment and inspection. Tax assessment is an important aspect of management. In the assessment, it is found that off-balance-sheet operations and false accounts must be handed over to the inspection department for handling. During the inspection, it was found that the suggestion of making false accounts and deliberately evading taxes was fined more than twice.

In short, it is urgent to strengthen the accounting and account book management of taxpayers in small and medium-sized enterprises, but no one can expect much change overnight. There should be a gradual process, which should be divided into three steps:

The first step is "all", that is, taxpayers are required to set up all general ledger, cashier and custody posts and set up all corresponding account books;

The second step is "reality", which requires taxpayers to keep accounts truthfully and comprehensively;

The third is "standardization", which requires taxpayers to keep accounts in accordance with the provisions of laws and regulations. After doing the above five tasks well, after these three steps, the financial situation of taxpayers in small and medium-sized enterprises will definitely change qualitatively.