Practical training is a different experience and you can learn a lot. The following is my summary of tax training, please read it, go to the official document station and find out the learning.
summary of tax practice study-
This semester, the school opened a manual tax practice course. After a day of intense and meaningful course study, we reviewed and consolidated our tax knowledge, learned some new theories, and personally combined theory with practical operation.
Manual tax training is an experience that every student should have. It allows us to understand the real tax activities in practice, and let us understand a lot of knowledge that we can't understand in books. It also broadens our horizons and increases our knowledge, laying a solid foundation for us to further move towards society in the future.
tax training study summary for two
a week? Corporate tax practice? The training is coming to an end again. In this week's training, our professional knowledge has reached a new level.
this week, we are mainly interested in? ① Tax registration, purchasing, issuing and keeping invoices; ② VAT tax declaration; ③ Tax declaration of consumption tax; (4) business tax declaration; (5) enterprise income tax declaration; ⑥ Personal income tax declaration; ⑦ Urban maintenance and construction tax payment practice; 8 stamp duty practice; Pet-name ruby urban land use tax practice; Attending property tax practice and travel tax practice? Through in-depth study, we can not only master the latest theoretical knowledge, but also master the practical operation skills such as tax accounting and tax return. I think? Corporate tax practice? What is the knowledge involved in each task in? Tax law? +? Financial accounting? . I think, as long as these two professional courses are well studied and the foundation is well laid, this training will be handy. I thought that these two majors were doing well, but it turns out that this is not the case. For example, the accounting treatment for self-produced products (fixed assets) as the company's own use should be: debit? Fixed assets? , credited? Stock goods? 、? Taxes payable? Value-added tax payable (output tax)? . CIF = customs duty paid price, which constitutes the tax base of taxable value only for the payable income tax. Should an individual transfer an invention patent he owns to the company? Royalty income? . It should be noted that: Year-end award /12? (Find the tax rate), and then calculate the income tax payable. Income tax payable = year-end bonus? Tax rate-quick deduction; Time for filling in the tax return; Special invoices for value-added tax should be certified to the tax bureau within 9 days, and only the certified special invoices for value-added tax can be deducted. The tax payment period of value-added tax is 1 day, 3 days, 5 days, 1 days, 15 days, 1 month or 1 quarter respectively. The provision of taking 1 quarter as the tax payment period is only applicable to small-scale taxpayers. If taxpayers take 1 month or 1 quarter as a tax payment period, they will declare and pay taxes within 15 days from the date of expiration. If the 1st, 3rd, 5th, 1th or 15th is a tax period, the tax shall be paid in advance within 5 days from the date of expiration, and the tax shall be declared and the tax payable last month shall be settled within 1 to 15th of the following month.
In the future growth path, we still have more things to explore, and I will definitely study knowledge more seriously. As the saying goes:? Never too old to learn! ?
here, I would like to sincerely say to the respected teacher Huang:? Teacher Huang, you have worked hard! ?
tax training study summary 3
as an accountant, when filling in various tax registration forms, tax registration forms and various approval forms, we should pay attention to the filling position, and we must not make mistakes or be careless. Because of a small number, it may lead to errors in the accounts. In practice, the calculation of various taxes is also a big test for me. This training is very useful for me. It helps me to know accounting subjects and accounts in the second year of work, so that we can understand and master accounting subjects and accounts, distinguish accounting subjects and accounts, and master the method of borrowing and accounting. Through practical training, we can understand and master the basic methods of double-entry bookkeeping. Fill in the original vouchers In order to be familiar with the economic business, master the procedures and methods of filling in the original vouchers and facilitate the examination of the original vouchers, it is necessary to set up a single training course to fill in the original vouchers. Because the original voucher is very important, we should be very careful when filling in the original voucher. In the training, I summed up some small points: 1. Fill in the column according to the basic of the original voucher, and do not miss it. 2, fill in the certificate of economic business should be consistent with the actual, the figures should be true and reliable. 3. All vouchers filled with the amount in words and figures must match the amount in words and figures. 4, fill in the abstract in the certificate should be concise, clear handwriting, easy to identify. 5. In case of sales return, there must be a return acceptance certificate; Audit the original voucher The original voucher is a written certificate to prove that the economic business has occurred or been completed, to clarify the economic responsibility and to handle the business procedures. In practical work, foreign and self-made original vouchers generally conform to the relevant provisions, which can not only prove the economic business that occurred or completed, but also complete the formalities for handling relevant business procedures.
In the process of bookkeeping, there may be errors in account books for various reasons. As accountants, we should use the correct correction method and adopt the wrong account correction method. Generally, there are three kinds of correction methods: crossed correction method, supplementary registration method and scarlet letter correction method, instead of filling and digging. I think this is a point that we should pay attention to when making accounts. What we have to do in the training is to check the original vouchers and accounting vouchers, and to check each subsidiary ledger with the general ledger. This film is very complicated and important, otherwise it will fall short and be in vain. As a student, I can finally master the knowledge in books and use it flexibly, not only because of my own credit, but also thanks to the teachers who have taken pains to answer every difficult question for us, and thank the teachers for their enthusiastic help to every student! I think I will cherish every study in school, and this kind of practical study is worth cherishing! Accumulated a lot of good knowledge and experience.
Through this training, I found that I should watch more, observe more, listen more, talk less, talk less about things that have nothing to do with learning, and learn more about the advantages and ways of doing things of others. In addition to studying hard and having a sense of responsibility, we should be good at summing up our studies frequently. In order to avoid making the same mistake in the future, try to do better. Keep studying. Don't just study the knowledge related to accounting, but also learn the knowledge related to economy. Because the future development not only lies in the internal operation, but also depends on the external promotion. We should act in accordance with economic laws and legal provisions. An educator once said that when we forget all the knowledge we have learned, what remains is the essence of education. Here, shall I put? Education? Change to? Knowledge? The knowledge we learn in college may be eliminated, but the most basic learning methods will always be the treasure for us to master the latest knowledge. Although the practice this time is short and the things I have come into contact with are limited, I still learned a lot of knowledge and experience, which are more understandable than books. Through practice, we can better understand our own shortcomings, the essence of accounting work, the basic knowledge of tax law and all aspects of this society. This will also enable me to make a good career plan for myself earlier, set my life goals and take a big step towards success.
summary of tax practice learning iv
Accounting is an experienced profession. In order to accumulate more practical experience, we got an opportunity of tax declaration practice this semester. During the training period, I tried my best to transform the theoretical knowledge I learned in class into practice, and tried my best to combine theory with practice. During the training period, I was able to complete the training seriously and found many shortcomings.
In this process of learning and contacting. I found that tax declaration is a subject with a strong combination of practice and theory. Although I have studied this course, when I first operated the specific business, I felt that it was a little different from the book. The affairs in the actual work are detailed and complicated, and only with more practice can I firmly grasp it. The main purpose of this training is to see the difference between the theoretical knowledge we have learned and the actual operation of the company, where are the similarities, how to implement some special accounts and how to deal with them. With these questions, I learned to ask questions in the past few weeks, which gave me some answers to these questions and achieved the purpose of this training.
through this trial training, I have a deeper understanding of the work of tax authorities and enterprise accounting. The relationship between governance and governance between tax authorities and enterprises determines that the tax environment is one of the important factors affecting the production and operation of enterprises. As taxpayers, enterprises have the obligation to pay taxes. In addition to performing accusations according to law, tax authorities should severely crack down on various forms of fraud and strive to create a fair tax environment that can be reflected by the whole society. Enterprises should organize accounting work according to law, improve the professional level and legal awareness of accounting personnel, give full play to the supervision function of accounting work, and provide information basis for the development and decision-making of enterprises. Only by effectively coordinating the two can the country have a stable source of tax revenue and enterprises have a stable development environment.
The training content requires us to minimize tax burden, maximize after-tax profit and maximize enterprise value, which is the goal of the enterprise and the motivation of tax planning. Under this motivation, enterprises must reduce the tax burden as much as possible, reduce the implementation cost of tax planning scheme as much as possible, and postpone tax payment as much as possible to gain time value. This requires financial accountants to master the tax declaration process and be familiar with the relevant procedures and concepts of tax planning, and the biggest and most important thing is to save taxes for enterprises.
Through this training, I can see clearly the direction of my efforts after this article comes #from the college entrance examination resource network end#. Besides, it is also very important to have an enterprising spirit. It is far from enough to rely on the knowledge we have learned in class at work, so we should recharge ourselves at other times and broaden our learning fields on the basis of a solid major. At the same time, when you encounter problems in practical work, you should ask others more. Practical communication is also very important. How to deal with people is an art and a skill, which cannot be ignored in future work. We are about to enter the society, and we will also face a formal internship. I think every experience is an accumulation, and this accumulation is the wealth in the future. In learning, we should let these precious wealth play its role, so as to achieve twice the result with half the effort.
I have learned a lot from this training, both professionally and socially. Thank you for providing this training opportunity.