The accountant willfully adjusts the account, brews the mistake completely does not know, this punishment is not true injustice
The accountant transfers zhang “other should pay”, actually paid enterprise income tax more, how to return a responsibility after all?Today, Xiao Ji will give you “avoid thunder”!01 Urgent reminder!Accountants don’t capricious adjustment!An accountant friends with small, shares her experience of accounting risk, a borrowed $1 million to shareholders last year, due to the payment time is too long, simply did not have to pay, but don’t want to will not be able to pay payable to the company’s “non-operating income”, a whim, so did cut account entries such as: borrow: other payables – shareholders 1 million yuan loan:Capital reserve of 1 million yuan in the second half of 2021 when the local tax bureau in the process of tax assessment, found hidden in the capital reserve of the suspicious figure of 1 million yuan income, according to the law required enterprises to increase the amount of taxable income in 2020, and pay 250,000 yuan of enterprise income tax and late fees.Reference policy: according to the law of the People’s Republic of China on enterprise income tax law “article 6 as well as the implementation regulations of the enterprise income tax law of the People’s Republic of China, in line with the provisions of article 21 of the enterprise accept from other companies, organizations or individuals free of monetary assets, non-monetary assets for give donation income, calculate and pay enterprise income tax shall be.Adjust the account proposal: 1. Adjust the account is not capricious, adjust the account is not without authorization, must have a solid foundation, reasonable and legal;2. Before adjusting each account, we must trace back to the source and find the reason for the appearance of the account to clarify the true face of the business;3. The adjustment of each account must not be for the purpose of tax evasion, but to restore the truth of things as the premise, return to the actual business for the purpose;4 accounting personnel bear in mind: adjust the account must be careful, adjust the risk, adjust the account must be legal, adjust the skill!02 Can the expense invoice obtained in December 2021 be included in the pre-tax deduction of expenses in 2022?This question also needs to be answered on a case-by-case basis.Scenario 1: If the expense of RMB 120,000 in the invoice is actually incurred in 2021, it should be deducted before tax in 2021, not in 2022.Case 2: If the expense of 120,000 yuan in the invoice is actually incurred in 2022, although the invoice date is in 2021, in this case, the expense of 120,000 Yuan is allowed to be deducted before tax in 2022.Reminder: corporate income tax expenses follow the accrual basis.Article 9 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People’s Republic of China stipulates that the amount of taxable income of an enterprise shall be calculated on an accrual basis and shall be the income and expenses of the current period, regardless of whether the amount is received or paid.Revenues and expenses that do not belong to the current period, even if the amount has been received and paid in the current period, are not regarded as income and expenses of the current period.Except as otherwise provided by these Regulations and the competent financial and tax authorities under The State Council.03 Suggestions for collection!5 Basic Methods of Accounting Adjustment In economic life, generally refers to a part of the accounting process, that is, to adjust the accounts to achieve a desired or specified result.Today xiaobian to small partners bring is the accounting adjustment of the 5 basic methods, learn together!1. Retrospective adjustment Method Retrospective adjustment method refers to the change of accounting policies for a transaction or event, as if the transaction or event occurred for the first time, the new accounting policies are adopted, and the relevant items are adjusted accordingly.That is, the cumulative impact of the change in accounting policies should be calculated and the initial retained earnings of the changed year and the relevant items in the accounting statements should be adjusted accordingly.To trace the application of the adjustment method: first, the cumulative influence number;Second, conduct related accounting treatment (account adjustment), adjust retained earnings (including statutory surplus reserve, statutory public welfare fund, arbitrary surplus reserve and undistributed profit, as well as reserve fund and enterprise development fund for foreign-invested enterprises);Third, adjust the relevant accounting statements. When providing comparative accounting statements, adjust the relevant items of the accounting statements for the period affected;Fourth, disclosure in the off-balance sheet, that is, in the notes to the financial report.Among them, the cumulative impact number is defined from three different perspectives according to the provisions of the enterprise accounting system :(1) the difference between the due amount of retained earnings at the beginning of the period and the current amount of the previous retrospective calculation of the changed accounting policy;(2) it refers to the difference between the due amount of the initial income of the changed year and the current amount obtained by assuming that the transaction or event related to accounting policy is adopted when the new accounting policy is adopted for the first time;(3) refers to the cumulative effect of the change in accounting policy on net profit and loss, and the cumulative effect of the resulting change on profit distribution and undistributed profit, excluding distributed profit or dividends.2. Future Applicable Law Future applicable law means that when the accounting policy is changed for a transaction or event, the new accounting policy is applied to change the transaction or event occurring in the current and future periods.That is, the cumulative impact of the change in accounting policy is not calculated, and the retained earnings at the beginning of the current year need not be adjusted. The new accounting policy is only adopted in the current year.According to the disclosure requirements, the enterprise shall calculate and determine the impact of the change of accounting policy on the net profit of the current period.The red letter is also called deficit accounting.It is the accounting entry that shows proof of charge to an account or amount produces error, and already entered an account.When correcting, fill in with red word make the proof of charge to an account with same content, write off original error record, fill in with blue word make correct proof of charge to an account, according to the method of a kind of correct wrong account that enter an account.4, supplementary registration law applies to the accounting course that should be borrowed, should be borrowed in proof of charge to an account is correct, but the amount that the amount that fills is less than the circumstance of correct amount.When using the supplementary registration method, the amount less filled with blue words to fill an accounting voucher, and in the “summary” column marked “supplement no. × voucher less count”, and according to the registration.In this way, the missing amount will be added to the books.5, can not be directly adjusted according to the error amount of the adjustment method of tax inspection examination of the wrong amount of tax, some direct performance of realized profits, without calculation and apportionment, directly adjust the profit account;In some cases, the amount of profit to be adjusted can be determined by calculating and apportioning the wrong amount into the corresponding account.The latter is mainly in material procurement cost, the cost of raw materials of error in account, the production cost accounting, if has not yet completed a production cycle, the error amount will in turn into raw materials, in product, finished product, cost of sales and profits, leading to inflated profits, make taxpayers to pay the current income tax.Therefore, the amount of error should be reasonably apportioned among the cost of raw materials at the end of the period, products, finished products and products sold in the current period according to the specific situation.Once the total adjustment of profits will cause falsely increased profits, tax.