Article 36 of the Accounting Law clearly stipulates: "If it does not meet the conditions for establishment, it shall entrust an intermediary agency approved to engage in accounting agency bookkeeping business to do bookkeeping." Agency bookkeeping refers to entrusting all the accounting, bookkeeping, tax filing and other work of this enterprise to a professional bookkeeping company. In this enterprise, only the cashier is responsible for the daily fund income and expenditure business and property custody.

Second, what are the benefits of handing it over to Mande enterprises?

① 99 yuan/month for small-scale taxpayers and 299 yuan/month for general taxpayers.

(2) It is convenient to consult detailed financial revenue and expenditure statements.

(3) professional input audit audit accounting dereliction of duty Mande enterprise service remuneration.

④ Remind enterprises of risks and give suggestions on tax avoidance.

⑤ Team service is standardized, with special personnel in charge and no mistakes.

⑥ Encryption technology ensures the security and risk-free of fiscal and taxation information.

⑦ Matters needing attention of key nodes with clear workflow

Third, what is zero declaration?

Taxpayers and withholding agents registered with the tax authorities have no taxable behavior in the current period. In accordance with the provisions of national tax laws, administrative regulations and rules, zero declaration procedures shall be handled with the tax authorities and no taxable items shall be indicated in the current period.

Four, small-scale taxpayers and ordinary taxpayers

(1) Taxpayers engaged in the production of goods or providing taxable services, or mainly engaged in the wholesale or retail of goods (50% standard applies).

Annual taxable sales: ≥ 500,000 yuan, general taxpayer.

(2) Taxpayers engaged in the wholesale or retail of goods

Annual taxable sales: ≥ 800,000 yuan, general taxpayer.

(three) the annual sales standard of taxable services

The annual sales standard of taxable services is 5 million yuan (excluding tax sales).

The annual sales of taxable services refers to the cumulative value-added tax sales of transportation and modern service industries provided by taxpayers within a continuous operating period of no more than 12 months, including tax-free sales and tax-reduced sales.

How to determine that taxpayers sell VAT taxable goods, services and taxable services?

Suppose that a commercial wholesale enterprise concurrently engages in taxable services, under the following circumstances:

The annual sales of wholesale and retail is 850,000 yuan, and the sales of taxable services is 4 million yuan. Because taxable goods reach 850,000 yuan, they are recognized as general taxpayers;

The annual sales of wholesale and retail is 700,000 yuan, and the sales of taxable services is 5.05 million yuan. If the annual sales of taxable services reaches 5.05 million yuan, it is recognized as a general taxpayer;

Annual sales of wholesale and retail business is 700,000 yuan, and annual sales of taxable services is 4.5 million yuan, totaling 5.2 million yuan. Although the total amount exceeds the standards of 800,000 yuan and 5 million yuan, the annual sales of taxable goods and services do not exceed 800,000 yuan, and the annual sales of taxable services do not exceed 5 million yuan, so they should not be recognized as general taxpayers.

Verb (abbreviation of verb) general taxpayer qualification identification

(1) VAT taxpayers whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China shall apply to the competent tax authorities for general taxpayer qualification.

(2) Taxpayers whose annual taxable sales do not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, as well as newly opened taxpayers, may apply to the competent tax authorities for general taxpayer qualification.

The following conditions must be met: having a fixed production and business premises; Be able to set up accounting books according to the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax information.