1, the branch with independent accounting shall handle the accounting by itself and report and pay taxes to the tax authorities. Non-independent accounting branches shall be handled by branches, and the accounting data shall be incorporated into the group company when filing tax returns, and the group company shall summarize and file tax returns with the tax authorities;
2. The strength is different. Allow independent accounting branches to independently set up account sets, accountants and tax returns, and enjoy greater autonomy. Non-independent accounting companies cannot file their own tax returns and have no independent power;
3. Different accounting entities. Independent accounting is a comprehensive and systematic accounting of the business process and its results by the branch itself, and non-independent accounting is carried out by the superior unit or the head office;
4. The calculation method of enterprise income tax is different. Independent accounting of branches is a comprehensive and systematic accounting of the business process and operating results of the unit. Non-independent accounting refers to submitting daily business information related to the business activities of the unit to the superior unit for accounting every day or regularly. Branches generally do not have independent accounting, especially when handling tax registration of branches. Otherwise, it is necessary to set up enterprise income tax categories and declare and pay enterprise income tax according to the legal person enterprise.
I. The contents of accounting are as follows:
1. According to the relevant provisions of the financial system, review the original vouchers of expenses and complete the accounting, analysis and control of expenses;
2. Do a good job in the measurement and confirmation of various incomes and costs;
3. Do a good job in current accounting to ensure the correct current balance;
4. Complete the preparation of accounting, reimbursement and financial report in time.
2. accounting forms is as follows:
1, accounting form of accounting voucher;
2. Accounting form of accounting subject summary table;
3. Multi-column journal accounting form;
4. Summarize the accounting forms of accounting vouchers;
5. Journal general ledger accounting form;
6. General journal accounting form.
In a word, the difference between independent accounting and non-independent accounting of branch companies lies in different authorities and different accounting entities. Independent accounting of branch companies can file tax returns independently, enjoying greater autonomy, while non-independent accounting cannot file tax returns by itself and has no independent power. The independent accounting of a branch is a comprehensive and systematic accounting of its business activities and results by the branch itself, while the non-independent accounting is carried out by the superior unit or the head office.