What industry does agency bookkeeping belong to?
According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Incorporating Railway Transportation and Postal Industry into the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [20 13] 106): "Postal agents, agents for patents, trademarks, copyrights, software, layout design of integrated circuits, advertising agents, freight forwarders, customs declaration services and bookkeeping services belong to the above-mentioned agency services.
Therefore, agency bookkeeping is subject to VAT as "consulting service". Value-added tax surcharge: urban maintenance and construction tax 7% or 5% or 1%, education surcharge 3%, local education surcharge 2%, river engineering maintenance and management fee 1%.
Problems existing in agency bookkeeping
1。 The "Accounting Law" does not give enough publicity to agency bookkeeping, which has caused many small economic organizations, especially the vast number of individual industrial and commercial households, to know little about "agency bookkeeping" and lack understanding and understanding.
2。 The measure of "agency bookkeeping" is not very effective. At present, there are two main problems in small economic organizations and individual industrial and commercial households. First, it is very common that books should be kept but not kept. Second, many "entrusted bookkeeping agents" do not have legal qualifications. This not only interferes with the seriousness of the law, but also easily leads to many other problems.
3。 In the legal relationship of agency bookkeeping, it should be said that the legal status of the trustee has not been completely solved, and there is great controversy in practice.
4。 The potential of agency bookkeeping institutions has not been fully exerted. At present, the number of bookkeeping agencies is increasing, but the overall scale is generally small and the scope of agency business is not wide. There are very few institutions that can really provide all-round accounting services such as accounting, tax planning, tax declaration, internal audit, annual inspection of industrial and commercial tax registration and financial consultation.
5。 The setting of agency bookkeeping institution is not standardized. The agency bookkeeping institution must have more than 3 full-time employees with accounting qualification certificates, and the person in charge of the agency bookkeeping business must have the professional and technical title qualification of accountant or above. However, in practice, quite a few bookkeeping agencies do not meet this requirement.
6。 The internal management of the agency bookkeeping institution is chaotic. In practice, it is very common that many agency bookkeeping operations are not standardized and the internal management system is not perfect. Even if some internal management systems of bookkeeping agencies are formulated, it is useless.
7。 The practice quality of agency bookkeeping institutions is not optimistic. There are still many irregularities in accounting, some of which are not based on accrual basis, and it is also common for agency companies not to set aside statutory provident fund and statutory public welfare fund according to the Company Law. The annual financial accounting report prepared by the organization only contains basic accounting statements, and the notes to the accounting statements are not provided as required by the system.
8。 It is the confusion of the charging standard of the agency bookkeeping business. In terms of charging standards, there is a big gap between various accounting agencies. Some bookkeeping agencies even compete maliciously through low prices, and some bookkeeping agencies have irregular business income accounting, and the phenomenon of hidden income is also very common.
Measures to implement agency bookkeeping
1。 Continue to publicize the significance and role of agency bookkeeping. The newly revised Accounting Law is currently in the publicity stage. We should take advantage of the publicity of the Accounting Law to vigorously publicize the positive significance and important role of agency bookkeeping, further highlight the legal status of agency bookkeeping, enhance people's understanding of agency bookkeeping, especially some small economic organizations and individual industrial and commercial households, and strive to create a new situation of agency bookkeeping.
2。 Take targeted measures to actively promote the implementation of agency bookkeeping. With regard to the promotion and implementation of agency bookkeeping, we believe that apart from the vigorous publicity of relevant departments and units, the tax authorities should take the lead in promoting its implementation.
First, the tax authorities have close ties with smaller institutions, especially some smaller operating institutions and individual industrial and commercial households, which have a great impetus;
Second, the tax authorities have their own experience in this respect. On the one hand, the tax department has rich experience in establishing accounts. On the other hand, a few years ago, the tax authorities have organized and urged small economic organizations and individual industrial and commercial households to establish accounts, but for various reasons, they have not persisted;
Furthermore, the existing tax agencies can start this business immediately. Of course, it is not enough to keep accounts by the tax department alone. Other intermediary organizations and institutions that meet the legal requirements should also actively carry out this business and create the necessary conditions for bookkeeping.
3。 Clarify the legal status of the trustee in the process of agency bookkeeping as soon as possible. We believe that bookkeeping by proxy is only a simple accounting work, and the entrusted bookkeeper is neither the internal accountant of the entrusting party nor the auditor of the financial accounting report. Therefore, the entrusted agent should not perform the accounting supervision function or audit function at the same time.
They can only be responsible for the formal audit of the original documents, not the substantive audit. Of course, it is impossible to go deep into the field to check the accounts. Otherwise, it may be beyond the scope of agency bookkeeping. Then, if the relevant financial accounting reports and related materials generated by the original accounting materials provided by the client are false or untrue, then the client will naturally bear relevant responsibilities, including legal responsibilities.
Of course, if this falsehood or untruthfulness is caused by the fault of the trustee, then he should not only bear the relevant responsibilities, but also be responsible for compensating the losses caused to the trustee. In the process of serving enterprises, professionals will help enterprises to make full use of tax policies, so as to avoid the alternate payment of taxes and fees due to poor information and inaccurate understanding due to limited energy, which will cause unnecessary economic burden to enterprises.
At the same time, the tax consulting and tax planning services provided by the company enable enterprises to achieve the purpose of reasonable tax burden. Our company's professionals can put forward management suggestions and financial monitoring measures according to the enterprise's operating conditions, so as to avoid the loss of operating benefits caused by poor management and maximize the benefits.