The financial statements provided by the enterprise shall be stamped with the official seal.
According to Article 21 of the Accounting Law of People's Republic of China (PRC), the financial accounting report shall be signed and sealed by the person in charge of the unit, the person in charge of accounting work and the person in charge of the accounting institution (accounting supervisor); Units with a chief accountant must also be signed and sealed by the chief accountant. The person in charge of the unit shall ensure that the financial and accounting reports are true and complete.
Twenty-third units shall establish archives for accounting vouchers, accounting books, financial accounting reports and other accounting materials, and keep them properly. The storage period and destruction methods of accounting files shall be formulated by the finance department of the State Council jointly with relevant departments.
How to fill in the financial system filing of individual industrial and commercial households?
The filing form of financial system shall be filled in according to the actual situation of the unit. For example, the financial accounting system implements the enterprise accounting system, the depreciation method of fixed assets adopts the straight-line method (or the average life method), the cost accounting method adopts the weighted average method at the end of the month, and the amortization method of low-value consumables adopts one-time amortization.
The topic is "Report on Filing with XX Financial Accounting Software"
Main delivery: competent tax department (full name)
Content: According to the actual business scope and financial accounting status, this unit will implement < XX financial system >, < XX accounting system > and < XX accounting treatment method >, and at the same time enable < XX accounting system >. The amortization method of low-value consumables in this unit is XX, the depreciation method is XX, and the cost accounting method is XX. I hereby report it for the record. If there is anything wrong, please correct me.
Signature: XXXX (Company)
Date: XX year x month x day
Can the filing of financial accounting system not be done?
No
Taxpayers engaged in production and operation shall, within 0/5 days from the date of receiving the tax registration certificate, submit their financial accounting system or financial accounting treatment methods to the competent tax authorities for the record. Otherwise, the tax authorities shall order it 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 may be imposed.
How to fill in the financial accounting system for the record in 2020?
Fill in according to the contents of the record form.
1, financial accounting system-fill in according to the accounting system implemented by your unit; Such as the Accounting System for Enterprises or the New Accounting Standards.
2. Amortization of low-value consumables-fill in according to the amortization method adopted by your company, such as "one-time amortization method" or "five-five amortization method".
3. Depreciation-You can fill in the "average life method".
4. Cost accounting-you can fill in the "actual cost" accounting.
5. Bookkeeping-You can fill in "Manual Bookkeeping" or "Financial Software Bookkeeping".
6, accounting statements-balance sheet, income statement, cash flow statement.
What should I do if the financial system is filed for more than 15 days?
If the financial accounting system is not filed in time, the financial accounting system can be filed directly on the Internet.
At present, the online entrance is mainly the website of Shenzhen Electronic Taxation Bureau. After you log in to Shenzhen Electronic Taxation Bureau of People's Republic of China (PRC) State Taxation Bureau, click the module I want to do tax-comprehensive information report-system information report-financial accounting system for filing.