1. If there is no business for more than half a year, the tax controller of the tax bureau can ask for an explanation and suggest closing the enterprise, but this is not mandatory. As long as you want to maintain this company, you can do it for several years.
2. If it is found that funds are withdrawn during the annual inspection, the enterprise cannot pass the annual inspection and cannot continue to operate. Therefore, the annual inspection should provide financial statements and audit reports that meet the requirements of the industrial and commercial departments.
As for the company's daily expenses paid by the boss, they are regarded as the boss's prepaid funds, and other payables can be paid first.
Borrow: related subjects
Credit: other payables
Second, the account of "the newly established company has only expenses and no income" should still be treated as a normal account. If it is still in the preparatory stage, the cost (salary, utilities, rent, materials, etc. ) will be recorded in "long-term deferred expenses-organization expenses" and amortized to "management expenses" and "operating expenses (sales expenses)" at one time after normal operation;
If it is already in the normal operation stage, the expenses incurred are classified into "management expenses" and "operating expenses (sales expenses)" according to their nature;
Fill in the "income statement" and "balance sheet" after posting the fees collected (newly established companies are generally "small-scale taxpayers", and the "cash flow statement" can be omitted); If there is no income, you should also make a tax declaration (that is, zero declaration), fill in the corresponding local tax and national tax declaration forms and report to the tax hall.
Extended data:
Enterprises should set up "other accounts payable" account for accounting. This course is a liability course. Lenders register various payables and temporary receipts, and borrowers register various payables and temporary receipts for repayment or write-off. The balance at the end of the month is in the credit, indicating the cash balance payable and temporary receipts of the enterprise. This course should be set up according to the categories of payables and temporary receipts.
In case of various payables, temporary receipts or refunds, the enterprise shall debit "bank deposits" and "management fees" and credit "other payables"; When making relevant payments, debit the account of "other payables" and credit the account of "bank deposit".
The funds transferred by the enterprise through after-sale repurchase shall be debited to the subject of "bank deposit" and credited to the subject according to the actual amount received. The difference between the repurchase price and the original sales price shall be accrued with interest expenses on schedule during the after-sale repurchase period, debited to the subject of "financial expenses" and credited to this subject.
When buying back the goods as agreed in the contract, the account shall be debited according to the actual amount paid and credited to the account of "bank deposit".
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