1、 Characteristics of accounting operation and enterprise accounting treatment
. But enterprise operation is a continuous, long-term activity. In this activity, finance is crucial. Accounting as the foundation of finance, it is necessary to have a strong professional and good sense of responsibility!
. However, when accounting personnel are faced with two receipts with the same pattern, even with the same invoice content and amount, can they use the same accounting subject for accounting? The answer is: No.
. For example, two food and beverage invoices with the same amount, one is the lunch expenses of construction personnel while working, and the other is the expenses incurred when entertaining customers. Although they are the normal expenses of enterprises, the accounting treatment is different: the expenses for lunch are attributed to capital expenditure, while the expenses for entertaining customers are attributed to business entertainment expenses. Together, the two are different in tax treatment: capital expenditure can be fully deducted before income tax, while the deduction of business entertainment fee is subject to share restriction, and the part exceeding the share is not allowed to be deducted.
if the accounting personnel are not familiar with the business situation of the enterprise and only make accounts based on the receipt, it is very likely that when dealing with the accounting affairs, they are not clear about the detailed affairs represented by the receipts received, and they will enter into the accounting books at will. Although it does not affect the actual expenditure of the enterprise, it will bring tax risk to the enterprise.
Therefore, the second feature of accounting operation is not only based on transaction receipts, but also on understanding the real transaction activities.
in contrast, those low price agency companies are basically not good at communicating with enterprises. They only mechanically take documents from enterprises, apply rigid norms, and then recruit some students majoring in finance and Taxation who have just finished their studies (with low salary or even no pay), and even pack them to cheaper individuals to do. It is very difficult to reflect the real operation status of the enterprise! When the accountant sees the transaction receipts with similar transaction contents and the same invoice types sent by the enterprise, how does the accountant classify and collect all kinds of receipts correctly according to the transaction types. However, we can be sure that the only thing we can do with these accounts is to deal with them according to the simplest and most conventional methods. For example, all the above-mentioned catering invoices are classified into "business entertainment expenses". As for whether the subsequent tax risks to the customer enterprises are caused, it doesn't matter.
Can the acting bookkeeping company really make a low price?
in fact, this is a question that does not need to be answered. Looking around the world, whether from the perspective of business knowledge or from the perspective of the pre development history of enterprises, how many companies can survive and develop at low prices? It's just that these small and medium-sized enterprises hope to save the Entrepreneurial Capital by using the low price to attract enterprises, and then gradually impose charges on customers in the process of service.
from the perspective of sales promotion, low price is only the prelude to sales promotion. First offer some kind of cheap service, then use people's mental inertia to sell high price service. This approach is to use mental inertia to identify customers. The present low price is for the high price in the future, and the charge is more and more expensive, so as to make up for the low price in front. Therefore, at the beginning of the low price, only for one purpose: to attract eyeballs!
. Zero tax declaration for a long time is the biggest financial and tax risk! The agent fee has to be increased.