A newly registered company has no business or revenue. Do you need to keep accounts and file tax returns?

Is the accounting problem really difficult to deal with? Do you want to hire a professional accountant? Can't you do it yourself?

A few years ago, my friend wanted to register a company, and he ran to the industrial and commercial bureau and the tax bureau for more than eight times. He was so angry that his friend scolded his mother and said that he would never go to the affairs hall again.

In recent years, it is much more convenient to handle tax affairs, but there are still many details to pay attention to.

So what's going on with bookkeeping and tax returns after registering a new company?

In this article, let's talk about these issues.

The outline of the article is as follows:

First, the preparation work to be done for bookkeeping and tax return.

1. Open a basic account at the bank.

2. Tax registration (offline registration and online registration)

Second, then, what should I do when filing tax returns?

1. About the invoice

2. Copy tax returns

3. Some matters needing attention in the tax return link

3. Are you really ready for the account books?

4. Besides, what tax issues should we pay attention to when the company is just established?

1. Will everything be fine after you register the company and get the business license?

2. Is the registered capital of the company as high as possible?

3. How to choose between ordinary taxpayers and small-scale taxpayers?

4. Accounting and tax returns need standardized process support.

5. The corporate legal person should guard the tax credit status of each enterprise under its name. First of all, the preparatory work to be done for bookkeeping and tax filing is necessary in addition to the business license.

So what do you need to do after registering a new company?

As one of the taxpayers, paying taxes is the obligation of enterprises and the social responsibility.

In accordance with the tax law and other relevant provisions, enterprises need to do the following preparations before filing tax returns:

1. It takes about 5- 15 working days to open a basic account in the bank and get the account opening license and credit institution code certificate.

2. Conduct tax reporting. After registering a new company, you can conduct tax reporting.

Tax reports are divided into online and offline, and you can choose according to your own situation.

(1) When reporting offline, you need to go to the district government affairs center or tax hall where the company is established. When you get the business license, you can find the address and telephone number of the tax hall on a concurrent notice.

Bring all these materials:

1 Original and photocopy of business license;

Copy of official seal, articles of association and shareholder ID card;

3. Original and photocopy of the ID card of the agent;

4 Bank basic account information;

5. Tripartite bank withholding agreement;

If you need to apply for an invoice, you need to bring an invoice stamp.

In this step, you can go without an accountant, and you can do it yourself.

However, it should be noted that the legal person and the person in charge of finance cannot be the same person.

Prepare the above information, and then go to the tax bureau to handle the following matters:

(i) The agent shall fill in the Record Form of Financial Accounting System and report to the window with the above information.

(ii) get the tax approval form

Here, the declaration time is determined, and the tax password is set, which is used to log in to the system to declare the company's personal income tax.

Remember to complete the tax declaration of this enterprise within the specified time, otherwise you will be punished.

(iii) Real-name collection by the company's legal person, financial controller and tax collector.

Note that a legal person cannot concurrently be the person in charge of finance.

If you don't know how to collect, you can ask the window teacher to help you collect, or you can go home and download an APP on your mobile phone to collect accordingly.

At this point, the process of offline tax registration is completed.

(2) Online registration The process of online registration is slightly different.

(i) Registration with the Electronic Inland Revenue Department

Open official website, the local electronic tax bureau, click Login in the upper right corner, and click the Register button in the pop-up window to enter the account registration interface, which provides registration for natural persons, tax withholding users, social security payment users and real estate agency users. In addition to the above businesses, there is no need to register. Newly-established taxpayers can log in directly through the unified social credit code and random password (sent to the legal person's mobile phone after opening an account).

When an enterprise user logs in, he/she chooses the user name, CA or tax-controlled equipment to log in. Taking the user name login as an example, after entering the account number (taxpayer identification number), password and verification code, he/she clicks "Login", and the system will automatically check the password and verification code. If the verification is successful, the next step will be entered.

(ii) Taxes (fees) recognized

Log in to the electronic tax bureau, and click on the I want to do tax-comprehensive information report-tax (fee) identification module on the home page.

Click Fill in the Form, fill in, make comments and add the required attachments as prompted.

After the attachment is uploaded successfully, "Your application has been submitted successfully, please check the approval results of the tax authorities in time" will be displayed.

After processing, you can check the confirmation status from my information-taxpayer information-tax (fee) confirmation information.

(iii) signing a tripartite agreement

After completing the tax registration, all subsequent processes can be carried out online.

Log in to the electronic tax bureau, click I want to do tax-other services-and sign the tripartite agreement online.

Click the Add button and fill in the form and confirm the information as prompted.

After the processing is completed, if the selected bank is a direct signing bank, you can select the corresponding information on the tripartite agreement page of online signing, and directly click Verify and pass the verification.

If it is not a direct signing bank, you need to bring relevant information to the bank to sign the contract and then go to the electronic tax bureau for verification.

In addition, if you enjoy preferential tax policies, you need to file them together.

The above is the process of online tax registration.

You can report tax online or offline, just choose the right way.

At present, taxes are basically paid online, and new companies need to apply for tax plates to do accounts.

After buying a tax plate, you should open the online tax function and issue a tax plate.

After it is done, you can get the invoice for the first time.

The opening process is not completed until the above matters are completed, and then the daily operation is carried out.

Financially, the reimbursement process, payment and accounting are set up according to their respective conditions.

Make bank statements, invoices and tax payment vouchers into accounting vouchers for filing,

Collate vouchers, review documents, and discuss solutions when encountering anomalies.

Keep accounts and file tax returns every month or quarter according to the actual operation.

Second, then, what should I do when filing tax returns? As a taxpayer, after the tax types are approved, tax returns should be made.

On the basis of accounting according to actual operation, the tax filing process is as follows:

1. among all kinds of vouchers about invoices, invoices are a relatively standardized one. Here, we will introduce the verification, collection and issuance of invoices in the electronic tax bureau.

(1) Verification and adjustment of invoice types Before applying for receiving invoices, the tax authorities should first verify the invoice types. The tax authorities shall confirm the types, single (monthly) number and billing limit of the invoices they receive.

On the premise that the identification of taxes and fees and the collection of real names have been completed,

Log in to the electronic tax bureau and click I want to do tax-invoice use-invoice type verification.

Tickets can be added through the VAT special invoice verification/ordinary invoice verification/VAT electronic invoice green channel module;

Invoice increment can be performed through the VAT special invoice verification adjustment/ordinary invoice verification adjustment module;

And increase the invoice amount of general or special invoices through the approval window of the maximum invoicing limit of ordinary invoices/special invoices for value-added tax (VAT tax control system).

(2) On the premise that real-name collection, invoice type verification and tax control equipment issuance have been completed,

Log in to the electronic tax bureau, and click I want to do tax-invoice use-invoice collection-invoice collection module to conduct online processing.

(3) The business of issuing invoices on behalf of others is divided into issuing special invoices and issuing general invoices on behalf of others, and issuing ordinary VAT invoices only for individuals and special VAT invoices only for small-scale taxpayers.

If you need to open a special ticket, you can log in to the Electronic Taxation Bureau and click the path of "I want to do tax-use invoices-open invoices-open special invoices (collect additional taxes)" to apply for opening a special ticket (if there are undeclared and illegal issues, you cannot apply for opening a special ticket).

You can pick it up at home or apply for mailing at the electronic tax bureau.

2. After the data and vouchers for tax returns are sorted out, tax returns can be copied.

(1) Copy tax (report summary) No matter whether we use golden tax plate, tax control plate or tax ukey, our billing data will be in our billing system.

The process of transmitting the billing data to the tax system is called tax copying.

The actual operation is very simple. Make sure that the tax control equipment (golden tax plate, tax control plate, tax Ukey) has been connected to the computer, and the computer can access the Internet normally and log in to the billing software.

After successful login, the software will automatically report and summarize, and the tax copy will be completed.

(2) After tax returns are copied and paid, tax returns can be made in the tax system.

Log in to the electronic tax bureau, click on the module I want to do tax-tax declaration and payment-regular declaration, and then declare according to the prompts.

(3) Pay attention to confirm that the results of card clearing (backwriting) are uploaded successfully, then enter the declaration system to complete the declaration (quarterly report and monthly report), and log in to the billing software again, and the system will automatically operate backwriting monitoring to complete card clearing.

If the prompt of "card clearing succeeded" does not appear after normal login, you can manually copy the card clearing:

Operate through the function of "remote card clearing" (the path is tax return processing-report summary-remote card clearing);

Tax Ukey needs to enter the summary upload page for anti-writing monitoring.

Here, how to confirm whether the card clearing is successful?

It's simple. Look at the lock-up period:

Click "Tax Processing" (status query-special VAT invoice and ordinary VAT invoice) to check whether the lock-up date is the end of next month's tax collection. When the lock-up period is the end of the next month's levy, it means that the card clearing is successful this month.

3. Some precautions in the tax filing process Note that there are many details to pay attention to in the tax filing process:

(1) Tax declaration is not a tax declaration. Don't forget that tax declaration is a process of submitting the billing data of tax-controlled devices or non-tax-controlled electronic devices every month. If it is not submitted on schedule, it will be punished by 1 10,000 yuan according to Article 35 of the Invoice Management Measures.

By the way, even if there is no revenue, you have to make a zero declaration, but you have to file a tax return.

(2) Not paying taxes does not mean that the preferential policies enjoyed by enterprises are zero, but they should also report to the tax authorities truthfully.

For example, if you don't have to pay taxes because of the VAT exemption policy for small and micro enterprises, you can't make zero declaration.

The correct way to declare is to truthfully fill in the amount of tax exemption in the VAT tax return.

Some screenshots of VAT tax returns

(3) Remember to copy the tax before filing online tax returns. Before filing online tax returns, you must first operate the online tax copying (reporting) system for remote tax returns, and then operate the online declaration software to send the declaration data.

Using online tax returns does not mean that you don't have to go offline, but you need to submit paper-based General Tax Return, Balance Sheet, Income Statement and other materials to the subjective tax authorities on a regular basis.

From the process of tax filing, it is obvious that the key to tax filing lies in bookkeeping.

So, what about bookkeeping? What are the precautions?

Let's look at it next.

3. Are you really ready for the account books? Needless to say, large and medium-sized companies will basically set up their financial departments.

But if you want to open a small and micro enterprise, or a self-employed, do you still need to keep accounts and file tax returns?

Regardless of the scale, it is necessary to keep accounts for tax returns, and the consequences of not keeping accounts are very serious.

Many small enterprises have no business and no specialized accountants for several months after they have started their business.

When it is discovered, most of them have entered the abnormal list, and it is easy to eat the fine+file-keeping package of the tax bureau.

There has been such a incident:

An individual industrial and commercial household began to register in 12 and applied for cancellation in 18.

As a result, I have been in an abnormal state because I have not filed tax returns and kept accounts for several years.

As a result, in just 66 months, it is necessary to pay back the tax 5 18 10,

Originally, the self-employed were all small businesses, and it was not painful to have to pay so much money at once.

Some people may say that I've seen a lot of irregularities, but I haven't seen anything.

Yes, it may not be "how" yet.

Just like the shopkeeper in the example, don't cancel, pretend not this time.