How should the new company's accounting and tax filing be carried out?

In recent years, there have been a large number of newly registered companies in our country. Once a business is established, it needs to do accounting and tax filing. So, how should a new company handle accounting and tax filing? Next, let’s find out together.

How to prepare accounting and tax returns for a new company?

First of all, for a new company to keep accounts and file taxes, it needs to complete the accounting work in advance. Generally speaking, when a new company establishes accounts, it needs to follow the following operating procedures:

(1) Binding account books. According to the format requirements of various account books required by the new company, prepare various account pages and bind these account pages into volumes;

(2) Activate account books. On the "activation form" of the account book, write down the company name, account book name, number of books, serial number, starting and ending pages, activation date and accountant's name, etc., and then add the name seal and official seal of the company. Only after completing the above operations can the account books be used normally; (3) Create an account. After activating the account books, accounting personnel must establish general ledger accounts on the general ledger account page according to the order and name of the accounting chart of accounts, and then establish second- and third-level detailed accounts on each subordinate detailed account according to the requirements for detailed accounting of general ledger accounts. At this point, the accounting work of the new company is completed.

Secondly, for the new company to keep accounts and file tax returns, after completing the accounting work, it still needs to keep accounts in accordance with the requirements of accounting standards. Under normal circumstances, new company accounting should be carried out according to the following process:

(1) Prepare accounting vouchers based on the actual business documents produced by the enterprise, thereby laying a solid foundation for the accounting work;

(2) Prepare an account summary table based on the filled in accounting vouchers, thereby simplifying the registration procedures for the general ledger;

(3) Register accounting books (including general ledger and subsidiary ledger) based on accounting vouchers and account summary table;

(4) Prepare accounting statements (including balance sheet, cash flow statement and income statement) based on accounting books (mainly general ledger);

(5) Prepare tax returns based on accounting reports to prepare for tax returns for the new company.

Thirdly, for new companies to keep accounts and file tax returns, they must also complete tax returns on time and in accordance with relevant policy requirements. In fact, the new company tax return should be completed according to the following procedures:

(1) Log in to the online declaration system;

(2) Tax copying;

 

(3) Fill in the tax return form;

(4) Formal declaration;

(5) Online transfer;

(6) Declaration inquiry and transfer inquiry;

(7) Print the declaration form and tax payment certificate. At this point, the tax filing process of the new company is completed. However, in real life, many newly established companies often have no incidents because they are in the initial stage of operation. In this case, many business operators have neglected the accounting and tax filing process of the new company, which is extremely undesirable. Because according to the relevant provisions of the tax law, enterprises must make zero declarations on time even if there is no event, and the zero declaration period must not exceed six months. Otherwise, the enterprise will be included in the "blacklist" of tax abnormalities, resulting in relevant administrative penalties. Therefore, new companies need to pay special attention to this point when accounting and filing taxes.

The above is a brief explanation of the matters related to the accounting and tax filing of the new company. For newly established enterprises, they must pay attention to the accounting and tax reporting work of the enterprise from the very beginning, so that they can effectively avoid financial and tax risks, maintain the financial security of the enterprise, and gain a good start for the orderly operation and development of the enterprise.