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小規(guī)模納稅人財(cái)務(wù)會(huì)計(jì)備案
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小規(guī)模納稅人財(cái)務(wù)會(huì)計(jì)備案是指小規(guī)模企業(yè)以《企業(yè)會(huì)計(jì)制度》為基礎(chǔ)按照有關(guān)稅務(wù)規(guī)定審計(jì)其會(huì)計(jì)賬簿和發(fā)票,制成會(huì)計(jì)報(bào)表并經(jīng)企業(yè)稅務(wù)部門備案的過程。小規(guī)模企業(yè)納稅人備案的主要內(nèi)容有:
(1)備案會(huì)計(jì)制度:小規(guī)模企業(yè)應(yīng)根據(jù)自身企業(yè)性質(zhì),選擇有關(guān)會(huì)計(jì)制度并備案;
(2)備案會(huì)計(jì)憑證:備案會(huì)計(jì)憑證指的是小規(guī)模企業(yè)納稅人實(shí)際發(fā)生的賬務(wù)事項(xiàng),憑證內(nèi)容包括憑證類別、發(fā)生時(shí)間、金額、摘要以及有關(guān)證明文件等;
(3)備案會(huì)計(jì)賬簿:小規(guī)模企業(yè)應(yīng)根據(jù)所選擇的會(huì)計(jì)制度,配合憑證和其他相關(guān)憑證,在公正可靠的原則下編制會(huì)計(jì)賬簿;
(4)備案會(huì)計(jì)報(bào)表:小規(guī)模企業(yè)在編制會(huì)計(jì)賬簿的基礎(chǔ)上,結(jié)合上一期結(jié)賬,按照會(huì)計(jì)準(zhǔn)則,制作合格的會(huì)計(jì)報(bào)表并備案;
(5)備案發(fā)票:備案發(fā)票是指小規(guī)模企業(yè)編制會(huì)計(jì)憑證時(shí),須備案相關(guān)發(fā)票,以便稅務(wù)機(jī)關(guān)在審查會(huì)計(jì)賬簿,對會(huì)計(jì)憑證進(jìn)行核實(shí)。
小規(guī)模納稅人財(cái)務(wù)會(huì)計(jì)備案主要目的在于實(shí)現(xiàn)企業(yè)會(huì)計(jì)憑證的真實(shí)性、準(zhǔn)確性和合法性,避免企業(yè)會(huì)計(jì)憑證出現(xiàn)虛假會(huì)計(jì)記錄行為,使稅務(wù)機(jī)關(guān)有效調(diào)查企業(yè)的稅務(wù)事項(xiàng),提高企業(yè)會(huì)計(jì)管理水平。
拓展知識:小規(guī)模納稅人會(huì)計(jì)備案不僅要考慮會(huì)計(jì)原則和會(huì)計(jì)規(guī)范,而且還要考慮業(yè)務(wù)活動(dòng)的實(shí)質(zhì),充分了解企業(yè)的會(huì)計(jì)發(fā)票情況,確保企業(yè)會(huì)計(jì)備案的準(zhǔn)確性和完整性。
2023 01/16 10:08
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