1, self-accounting treatment
The process is as follows:
(1) Prepare accounting vouchers according to the original vouchers collected during the operation of media companies;
(2) prepare a summary table of subjects according to accounting vouchers;
(3) Register accounting books (including general ledger and subsidiary ledger) according to accounting vouchers and subject summary tables;
(4) prepare accounting statements (including balance sheet and income statement) according to accounting books (mainly general ledger);
(five) according to the accounting statements to prepare tax returns;
(6) Complete the tax declaration.
2. Entrust an agency bookkeeping institution to conduct accounting treatment.
Choose this kind of accounting treatment, its process is basically:
(1) Differentially select the agency bookkeeping companies in the market and determine the cooperative institutions;
(2) Sign a formal financial entrustment agreement with the agency bookkeeping company to determine the service items and expenses;
(3) Transfer of accounting data. The media company arranges personnel to regularly hand over the accounting bills that need to be processed to the cooperative agency accounting company;
(4) Acting as an accountant of the bookkeeping company, reviewing and sorting out bills, and on this basis, completing accounting, accounting treatment and tax calculation for the media company.
(5) declare taxes. The agency bookkeeping accountant of the agency bookkeeping company completes the tax payment for the media company and ensures that its tax declaration is carried out in time.
The agency bookkeeping process of cultural media companies is as follows:
1, sign the contract
The cultural media company signed an agency bookkeeping contract with the entrusted agency bookkeeping company, specifying the rights and responsibilities, obligations and expenses of both parties in the form of specific terms, and also making specific marks on the service items and service contents.
2. Hand over the original bill voucher
Within the prescribed time limit, the cultural media company will hand over the accounting bill of the current month to the agency bookkeeping company, or the agency bookkeeping company will arrange the on-site accountant to pick up the ticket.
3. Preliminary arrangement and review of bills
Acting as the special financial personnel of the accounting company to preliminarily sort out and review the original bills of the cultural media company, and make accounting vouchers.
4. Accounting
Acting as a bookkeeping company for accounting, accounting treatment and tax calculation. About the existing account entrusted by the cultural media company. After checking the accounting, fill in the financial and tax returns and tax account books, and communicate with the cultural media company about the tax payment.
5. Tax declaration
Acting as the bookkeeping company to complete the tax declaration for the entrusted cultural media company. Generally, you can transfer money directly online. In some cases, the agency bookkeeping company can go to the tax hall instead of the cultural media company to ensure that the entrusted enterprise can file tax returns on time.
6. Follow-up visit
The agency bookkeeping company pays a return visit to the entrusted cultural media company, returns corporate tax bills, financial statements, tax returns and other materials, reconciles with corporate cashiers, and arranges work for next month. At the same time, timely feedback the latest fiscal and taxation policies of cultural media companies.
To sum up, compared with the accounting treatment of media companies, media companies can effectively reduce the burden of accounting treatment in the process of bookkeeping. It only needs to dock the bill to the accountant of the agency bookkeeping company on time, and then it doesn't have to worry about the fiscal and taxation work. Bookkeeping and tax returns are completed by the agency bookkeeping accountant of the agency bookkeeping company. Therefore, agency bookkeeping can greatly reduce the burden of accounting treatment of media companies.
Legal basis:
Article 5 An institution applying for agency bookkeeping qualification shall submit an application and the following materials to the local examination and approval authority, and be responsible for the authenticity of the submitted materials:
Unified social credit code;
(two) the person in charge of bookkeeping business has the qualification of professional and technical positions above accountant or has been engaged in accounting work for not less than three years;
(3) A written commitment of full-time employees to work full-time in this institution;
(4) Internal standard of agency bookkeeping business.