At the same time, business tax, urban construction tax and education surcharge should also be declared as zero. If your company is a door-to-door declaration, the declaration form will be stamped with the official seal before submitting a blank form;
If online declaration is made, the balance sheet and income statement will be prepared monthly after the account is established. The cash flow statement is an annual report, which is compiled once a year.
As the direct basis for preparing financial statements is accounting books, all data of financial statements come from accounting books. Therefore, in order to ensure the correctness of financial statement data, reconciliation and closing must be done well before preparing financial statements to ensure the truthfulness and accuracy of financial statement data.
Extended data:
Accounting statements shall be submitted to the owners, creditors, interested parties, local tax authorities, bank accounts and competent departments on schedule. The accounting statements of a limited liability company shall be divided into investment units in pounds sterling.
The accounting statements of a joint stock limited company shall also be kept in the company office 20 days before the shareholders' meeting for shareholders' reference. A company that publicly issues shares shall announce the relevant report documents in accordance with the relevant provisions of the Ministry of Finance, and the monthly report shall be submitted within six days after the end of the month. The annual accounting statements shall be submitted within four months after the end of the year.
The annual accounting statements submitted by an enterprise shall be compiled by the enterprise's administrative leaders and financial statements according to the completely registered and checked account books and other relevant materials, so that the figures are true, the calculations are accurate, the contents are complete and the reports are submitted in time. Financial statements are usually audited by certified public accountants.
Composition of financial statements:
A complete set of financial statements includes balance sheet, income statement, cash flow statement, statement of changes in owners' equity (or statement of changes in shareholders' equity) and notes to financial statements.
1, balance sheet (statement of financial position) It reflects the unexpired state of assets, liabilities and capital of an enterprise. Long-term solvency, short-term solvency and profit distribution ability.
2. The income statement (or income statement) reflects the income and expenses of the current enterprise and the amount and structure of gains and losses that should be included in the current profits.
3. Cash Flow Statement, which reflects the ins and outs of enterprise cash flow, is divided into three parts: business activities, investment activities and fund-raising activities.
4, Statement of change of equity (statement of change of equity) it reflects the current changes in the total owner's equity (shareholders' equity), including structural changes, especially the gains and losses directly included in the owner's equity.
5. Notes to financial statements generally include the following items: the basic situation of the enterprise, the basis for the preparation of financial statements, the statement of conformity with the accounting standards for enterprises, the explanation of important accounting policies and accounting estimates, the change and error correction of accounting policies and accounting estimates, and the explanation of important reporting items.
References:
Baidu encyclopedia of financial statements