1, registration and opening
Non-profit organizations need to be registered in the industrial and commercial departments, and after registration, they need to be registered in the tax bureau. It is necessary to open a special bank account after registration, which can facilitate the agency to collect and pay on behalf of it, and can effectively supervise and manage the use of funds.
2. Choose financial software
In order to ensure financial transparency and legitimacy, non-profit organizations need to use relevant accounting standards and make accounts according to national requirements.
3. Bookkeeping and viewing financial statements
Non-profit organizations need to record all income and expenses in time and prepare financial statements. These statements are the core content of the daily accounting work of non-governmental non-profit organizations and the necessary materials for tax declaration.
4. Tax declaration
On the basis of financial statements, non-profit organizations need to file tax returns according to the time nodes and related requirements stipulated by the state tax authorities. It mainly involves value-added tax, income tax and stamp duty. In the process of tax declaration, non-profit organizations need to submit corresponding financial statements and tax returns.
Non-profit organizations have the following general functions:
1, social services
Provide intermediary services and direct services for members of society. (such as studying abroad and consulting services in various nursing homes and private schools)
2. Social interaction
It is a bridge between the government and enterprises, and between the government and society. On the one hand, reflect the opinions and suggestions of enterprises and society to the government and provide information for the government; On the other hand, assist the government in propaganda, guidance and supervision. (such as various trade associations)
3. Social evaluation
Make a fair evaluation of production and consumer goods (such as various investigation agencies).
4. Social adjudication
Mediation of disputes between members of society, such as consumer rights protection association.
To sum up, making accounts and filing tax returns is an indispensable work in the operation of non-profit organizations. Non-profit organizations should strengthen financial management and accounting to ensure financial transparency and legitimacy, especially in the context of the current four-phase golden tax, and should pay more attention to making accounts and filing taxes. At the same time, actively observing the obligations of taxpayers can also make the organization develop better.
Legal basis:
Interim Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection
Article 6
Taxpayers engaged in production and operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.
Article 8
When a taxpayer applies for tax registration, it shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.