Report to the competent tax authorities first, and suggest paying the local tax first and then the national tax. Some places require the establishment of a company, basic account, and the signing of a tripartite agreement to declare. Subject to the specific requirements of the local tax authorities. After the report is completed, it is a normal declaration every month.

Second, buy books.

1. general ledger: generally, the user-defined account book is adopted.

2. Sub-ledger: Generally, "loose-leaf" account pages are adopted, and the formats are mainly three-column, quantity and amount, and multi-column.

3. Journals: mainly in cash book and deposit journal.

4. Memo account: set according to whether the company needs it.

Third, buy all kinds of vouchers and accounting appliances.

1. Bookkeeping voucher: receipt voucher, payment voucher and transfer voucher.

2. Reimbursement vouchers: loan slip, expense reimbursement slip, receipt, etc.

3. Others: accounting voucher summary table, accounting voucher cover, voucher binding line, binding tools, subject stamps, accounting utensils (red and black pens, red and blue inkpad, paper clips, pins, glue, paper, etc. ).

Fourth, the purchase report

1, balance sheet

2. Income statement (income statement)

3. Cash flow statement and other relevant accounting statements.

Extended data:

(1) Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of tax returns determined by tax authorities in accordance with the provisions of laws and administrative regulations.

Withholding agents must truthfully submit the tax withholding and collecting report forms and other relevant materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of declaration determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

(2) Taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and collecting reports, or they can file the above-mentioned returns by mail, data message or other means according to regulations.

(3) If a taxpayer or withholding agent fails to file a tax return or submit a report on tax withheld and remitted, the tax return may be postponed with the approval of the tax authorities. If the required declaration and submission matters are postponed after approval, the tax shall be paid in advance within the tax payment period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and the tax shall be settled within the approved extension.

Baidu encyclopedia-tax declaration