1. How much is the accounting agent?
1, small scale: 200 yuan/month.
2. General taxpayer: 500 yuan/month.
3. Foreign-funded enterprises: 600- 1200 yuan/month.
In addition, for small-scale enterprises with zero declaration during the operation period, or enterprises with small billing and collection amount, the agency bookkeeping fee is generally 200 yuan/month, 2400 yuan a year.
For ordinary taxpayers, due to the relatively complicated accounting treatment, the minimum standard is 400 yuan/month, and the larger the invoice amount, the higher the price.
Second, the financial agency bookkeeping service content:
1, approved tax
It means that the tax administrator in charge of the company correctly verifies the taxable types and tax items of the enterprise according to the actual business characteristics and business scope of the company. There are mainly value-added tax and tax increase, enterprise income tax and so on.
2. Tax declaration
Tax declaration refers to the legal act of taxpayers submitting written reports to tax authorities on tax matters in accordance with the time limit and contents stipulated in the tax law. It is the main basis for taxpayers to fulfill their tax obligations and bear legal responsibilities, the main source of tax management information of tax authorities and an important system of tax management.
3. Agency bookkeeping
Article 36 of the Accounting Law clearly stipulates: "If it does not meet the conditions for establishment, it shall entrust an intermediary agency approved to engage in accounting agency bookkeeping business to do bookkeeping." Agency bookkeeping refers to entrusting all the accounting, bookkeeping, tax filing and other work of this enterprise to a professional bookkeeping company. In this enterprise, only the cashier is responsible for the daily fund income and expenditure business and property custody.
4. Tax accounting
The basic procedures and methods in tax agency mainly include value-added tax and its accounting treatment, consumption tax and its accounting treatment, business tax and its accounting treatment, enterprise income tax and its accounting treatment, personal income tax and its accounting treatment, customs duty and its accounting treatment, property tax, urban land use tax and urban property tax and its accounting treatment, land value-added tax and its accounting treatment, and other taxes and their accounting treatment.
5. Final settlement
Final settlement refers to the taxpayer's calculation of taxable income and income tax payable for the whole year in accordance with tax laws, regulations, rules and other relevant provisions of enterprise income tax within the specified period after the end of the tax year. According to the income tax paid in advance on a monthly or quarterly basis, the taxpayer determines the amount that should be supplemented or refunded in the year, fills in the annual enterprise income tax return form, submits the annual enterprise income tax return form to the competent tax authorities, and provides relevant information required by the tax authorities for final settlement of the annual enterprise income tax.
Third, the agent bookkeeping operation process:
1. View original voucher. After you bring the original voucher, you should check whether it meets the entry procedures (1), and whether the payer's name, date of filling in the voucher, economic business content, quantity, unit and amount are complete; (2) Whether the amount expressed in words and figures is consistent and whether it is consistent with cutting; (3) Whether there is the signature of the invoice issuing unit; (4) Whether there is the signature of relevant personnel.
2. Fill in accounting vouchers. According to the classification of original vouchers, vouchers can be made, also called subpoenas. For example, we get an iou of 1000 yuan, and we use it as a proof of accounting. Write the date first, then the summary, subject and amount. If there are several original vouchers, fill them out. The accounting voucher has been written.
3. Data review. The main thing is to check whether there are any mistakes.
4. bookkeeping. That is, according to the accounting voucher. Generally speaking, the necessary account books for small-scale companies mainly include: cash account book, bank journal, general ledger and three-column subsidiary ledger.
5. Prepare accounting statements. Accounting statements should be filled out according to the general ledger account, subsidiary ledger account and the balance of general ledger account and subsidiary ledger account. In addition, some information in the notes of accounting statements needs to be compiled according to the records in the reference register.
6. Tax declaration. At present, the main taxes that enterprises need to declare are: value-added tax, income tax, etc. Enterprises should make tax adjustments according to regulations and calculate all kinds of tax payable according to law.
Four, the factors affecting the level of fees:
(1) Enterprise scale: The larger the entrusted company, the higher the corresponding fees, because the larger the company, the greater the business volume, the greater the number and amount of bills, and the higher the corresponding service fees. Belongs to the decisive factor that affects the agency bookkeeping fee;
(2) Industry type: Different industries engaged by the entrusting company will also affect the amount of agency bookkeeping fees. For customers engaged in general industries, the fees charged by agency bookkeeping companies are relatively low, while for some special industries, it is more difficult for service personnel of agency bookkeeping companies to handle related businesses, and the fees charged will be higher. There will also be subtle differences in service fees in different industries;
(3) Charging form: At present, there are three charging forms commonly used by agency bookkeeping companies: monthly, quarterly and annual, which correspond to the monthly, quarterly and annual subscriptions of many softwares. Generally speaking, the average annual fee is less than the average quarterly fee, and the average quarterly fee is less than the average monthly fee. When choosing an agency bookkeeping company, you can choose the appropriate charging form;
(4) Regional differences: other things being equal, the more you choose an agent in a big city, the higher the charges, especially in those first-tier cities, and the charges of agent bookkeeping companies will be obviously different from those in other cities;
(5) Service organization: In the same place, different bookkeeping companies charge different fees. Don't choose companies that charge too much, and don't choose companies that charge too little, because the agency bookkeeping company will inevitably reduce the service content and reduce the cost for the profit of the enterprise.