With the vigorous development of individual and private economy, agency bookkeeping accounting came into being. This is an important way for laid-off accountants to re-employment. Individual and private enterprises include: individual industrial and commercial households, sole proprietorships, partnerships, one-person (natural person) limited companies and private limited companies. These enterprises are characterized by few employees, small production or operation scale, single products and simple accounting. Many of these enterprises do not have full-time accountants, but recruit part-time accountants as bookkeeping agents in society. Responsible for bookkeeping, accounting statements and tax declaration to the competent tax authorities. This kind of accountant doesn't have to work by the hour. He is a pure freelancer. Tellers are mostly immediate family members, relatives and friends of the boss, and trustworthy people. At the end of the month, the cashier will pass the original accounting voucher to the accountant, and some cashiers will make daily accounting vouchers, which will be reviewed by the accountant at the end of the month and the expenses will be carried forward to the account. The monthly business workload ranges from two or three days to four or five days. Two or three of these accountants work part-time, and four or five others. I heard that one accountant has the most part-time jobs, and all seven of her work part-time. There are two computers at home, so you can keep accounts and file tax returns directly in your own home. The agency fee varies from household to household, and the average taxpayer enterprise of value-added tax is about 800 yuan per month, and the small-scale taxpayer enterprise is about 500 yuan per month. A friend of mine simply quit his job in an accounting firm, started an accounting company, hired four accountants and represented more than 30 households. Everything is computerized. Many people in the industry believe that the more the private economy develops, the greater the market demand for agency bookkeeping accounting and the better the development prospects.
In practical work, bookkeeping accounting faces many problems, and it is not easy to get money. As an agent bookkeeping accountant, you can't just think about making money, and the professional risks you face are getting bigger and bigger. This paper discusses the main occupational risks and how to prevent them for the reference of relevant personnel.
First, the main occupational risks of agency bookkeeping accounting
1. risks of false accounts and false statements
Enterprise development needs financial support, and borrowing from banks is the main means to raise funds. But to the bank.
The loan requirements meet the loan conditions and have repayment ability, so the operating conditions and asset quality of the enterprise are particularly important. Many enterprises can't meet the requirements of the bank, want to borrow money, but have no choice but to prepare false accounting statements, which naturally falls on the accountants who act as bookkeeping agents. To do or not to do is a dilemma. If you don't do it, you may be fired by your boss. If you do it, you have to take risks. Now commercial banks have also enhanced their risk awareness, and the statements require complete elements, which must be signed and sealed by the tabulator, the accountant in charge and the person in charge of the enterprise. In addition, I have to go to the enterprise to check the accounts, and the accountant has to make a set of false accounts that are consistent with the statements. Some bosses have ulterior motives. The purpose of borrowing money is to cheat money. Being sued by the bank for being unable to repay the loan. In handling the case, the judicial department found that it was the accountant who made false accounts and false accounting statements, and gained "benefits" from it. As a result, accounting was also involved. An accountant was sentenced to one and a half years in prison for this, and he felt very wronged because of his great personal economic losses.
2. Tax risks.
It is reported that nearly 70% of enterprises in China have different degrees of tax evasion, especially individual and private enterprises.
Stand out. Some individual business owners have poor cultural foundation, weak tax awareness, but great courage. I always feel that I have worked hard to earn money and have to pay taxes. I am very reluctant. So I got the wrong idea of evading the tax payable. However, it requires specific accounting operations, which brings professional risks to agency bookkeeping. Even some self-employed bosses openly put forward "tax planning" at job fairs. In order to cater to the boss's psychology, some accountants take the initiative to "make suggestions" by taking more money. At present, a popular practice of some enterprises is that they are willing to hire the family members of the tax bureau as bookkeeping accountants. The advantage is to reduce trouble. If there is a problem, it will be solved as soon as it is flexible. In fact, this has not fundamentally avoided risks. Recently, the sister-in-law of a deputy director of an IRS worked as a part-time accountant in a factory. She and the legal representative of the enterprise have been transferred to the judicial organs for investigation on suspicion of tax evasion. The amount involved is large and the circumstances are serious. The case is under trial and there is a great possibility of being sentenced. At present, with the gradual improvement of the tax legal system, the tax assessment system is more scientific and sound, and the intensity of tax collection and management inspection is gradually increasing, which is very dangerous.
3. Risks from other aspects
In addition to the major accidents of banks and taxes, individual private owners have also made a fuss about their customers. Pit, cover, turn and cheat by hook or by crook. Giving some people some benefits as bait to lure them to the bait, and then turning their faces and denying them after they succeed, is often the crime of fraud. The boss shirked that he didn't understand finance, but the accountant was trapped. A very small number of bosses adopt the strategy of "losing their pawns to protect their cars", committing crimes themselves and others replacing them in jail. I once chatted with an accountant who used to act as a bookkeeping agent. I asked him, isn't that company very famous? Why did you quit? He said, I am scared all day, and I always feel that this boss seems to be doing magic or acrobatics, not walking a tightrope, but playing with fire. Shortly after the incident, the chairman of that enterprise was summoned by the judicial organs because he was in a foreign country, and the current accountant accepted the case investigation. The general manager was arrested. In addition to being suspected of infringement, he also violated the laws and regulations of the administrative law enforcement department and paid more than 3.6 million yuan in compensation and fines before being released.
Besides, there are other risks.
Second, strengthen self-protection and preventive measures.
1, often study finance and taxation and related economic laws and regulations, and constantly update knowledge.
Some people say that bookkeeping accounting is like a "child without a mother", and no one pays the basic old-age insurance and basic medical insurance, and no one reimburses the training fees for accounting continuing education. Nowadays, knowledge is updated quickly, and many economic laws and regulations cannot be seen or learned. This requires that you are willing to spend money and make the necessary intellectual investment. Subscribe to several high-quality newspapers and periodicals at your own expense, often log on to accounting websites, and rely on your own understanding, attention and continuous efforts. I have seen an agent bookkeeping accountant edit articles in China Tax News, which have been sorted for several years and formed very practical materials. He told me that the tax administrator would call him for advice when he encountered problems in other units. Only by understanding the relevant laws and regulations can the agent bookkeeping accountant be clear-headed, and he can't wait until he has suffered a loss to understand what is going on.
2. Look at the boss and the enterprise.
Some people say, "Men are afraid of choosing the wrong line, while women are afraid of marrying the wrong person." For bookkeeping accounting, it is very important to look at the enterprise, but it is more important to look at the boss. Stay away from misbehaving bosses. For those enterprises that only want to evade taxes, we should stay out of it. Once we get involved, it means that risks have come and troubles will continue to happen. Some bosses say nice things, but they are hard to understand, which requires us to accumulate experience, analyze and judge. Some people will be anxious when they are unemployed for a long time, but they can't "eat a full meal" or "eat a basket". Be selective and use it carefully. The attitude of business owners to tax directly affects the tax risks undertaken by enterprises. It is necessary to retreat decisively and avoid being implicated in "sleeping".
3. Do what you can according to your own ability.
According to their own abilities and specialties, accounting agents should choose an enterprise in an industry or an enterprise in a relatively close industry. As the saying goes, interlacing is like a mountain, don't set foot in multiple industries. Our time and energy are limited, so it is difficult to conduct in-depth research. You can't undertake business that you are not qualified for. It is said that there is a 60-year-old accountant in our nearby county, who has been engaged in bookkeeping 10 for many years. He only works as an accountant in the iron ore dressing industry, and the number of households is limited to four. Reached the point of being an expert. When preparing accounting vouchers, he first laid the newspaper on the desktop and then put the original vouchers on it. The bound accounting voucher is clean and tidy, like a printing factory preparing products. The handwriting on the account book is like a calligraphy work interwoven by accountants with Arabic numerals and Chinese characters, which has not changed much. Most importantly, he is famous for never making false accounts and is praised as a trustworthy accountant by the local tax authorities. The enterprise in charge of his account is an inspection-free unit of the tax authorities. He didn't do an extra job. A company asked him to be a full-time accountant and promised a high salary. He declined politely. When the company in charge of his accounts learned about it, he was even more valued. On the contrary, some bookkeeping accountants don't pretend to know everything in order to make money. The handwriting is flying like a dragon and a phoenix, which is difficult to recognize. Bookkeeping, digging, scraping, checking and wiping skills are all available. A fake can be made true, and you don't blush when you lie. Such accountants may also be very popular. In fact, it has damaged customers and damaged their own reputation.
4, improve the financial procedures, draw a clear line of economic responsibility.
Before taking office, the bookkeeping accountant should sign an employment agreement with the enterprise to clarify the rights and obligations of both parties. Second, we must ensure the handover. You can't take over this mess easily. Some former accountants left without saying goodbye for some reason, so new accountants should be more cautious and put "bad words first". If necessary, it is suggested that the boss hire an intermediary to supervise the delivery after the audit.
In daily work, there must be a handover form for the original vouchers, and how many original vouchers and attachments are received must be handed over clearly. This kind of receipt can not only prevent the phenomenon of wrangling with the boss and cashier, but also prove that we are only part-time accountants in the face of the audit of the tax department, and we will do whatever the boss gives us. What we did was not fabricated by our accountant. The documents received must go through all formalities, and the agent, the recipient and the legal representative (or authorized person) of the enterprise shall personally sign and seal them, so as to lay a solid foundation and form a habit.
Before resigning, the bookkeeping accountant should write a written resignation to the enterprise some time in advance, so that the person in charge of the enterprise can make preparations in advance. In the process of handover, take out the things that should be clearly explained and explain them one by one, leaving no sequelae.
5. Self-discipline, diligence and due diligence.
Acting bookkeeping accountants should pay attention to professional ethics and be honest. Be responsible for the enterprise and shareholders, communicate with relevant personnel in time when problems are found, and talk face to face. Some bosses don't understand tax laws, lack risk awareness, and sometimes some behaviors are unconscious. After we find out, we should remind him in time, explain what to do and what not to do, and explain the cause and effect thoroughly. Submit written materials when necessary. A wise boss will sympathize with, understand and support bookkeeping accounting. As for some bosses who are still stubborn after knowing the stakes, the agent bookkeeping accountant must keep the bottom line and grasp the scale. In addition to clarifying the responsibility on the documents and handover forms, he should also dare to say "no". There is no need to push yourself to the forefront for these hundreds of dollars. You can afford others, but also be worthy of yourself.