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記帳業務介紹
記帳業務介紹

一、找會計師事務所代為處理記帳及稅務業務之好處
  1. 就小企業而言,沒有專責之會計人員,因此大部份均將記帳及稅務申報工作委由會計師事務所代為處理。
  2. 會計師事務所人員是稅務之專門人員,可專業處理日新月異的稅務問題。
  3. 會計師可作稅務顧問,為企業提供完備的稅務指導工作。
 
二、申報營業稅
  1. 代購統一發票。
  2. 辦理營業稅申報。
 
三、營業稅申報公司配合事項
  1. 公司營業稅資料整理較慢:應加快整理步調,以免太晚將資料給事務所,易發生錯誤。
  2. 不要取得有問題之進項發票:如虛設行號發票、非交易對象發票。
  3. 依時序開立銷項發票:應依時序開立銷項發票。
  4. 作廢發票處理:不要裝訂錯誤。
  5. 不要漏開發票:賣房屋、賣設備、取得賠償收入、刷卡消費。
  6. 不要漏報收入:月底應將開立發票合計數加總後,填在發票發面,以便核對。
  7. 進銷項折讓單:應於當期申報,不可跨期申報。
 
四、記帳
  1. 代理客戶處理會計帳務,從整理會計憑證、切傳票、記帳、列印帳冊、到印出資產負債表及損益表。
  2. 本事務所採電腦系統處理記帳事務。
 
五、營所稅申報
  1. 辦理薪資、租金支出、勞務費之扣繳憑單申報。
  2. 辦理盈餘分配之股利憑單申報。
  3. 辦理營利事業所得稅預估暫繳申報。
  4. 辦理營利事業所得稅年度结算申報。
  5. 辦理營利事業所得稅清算申報。
 
六、會計相關資訊
  1. 財團法人會計研究發展基金會  網站連結
  2. 商業會計法  網站連結
  3. 商業會計處理準則  網站連結
  4. 企業會計準則公報  網站連結
  5. 證券發行人財務報告編製準則  網站連結
  6. IFRS國際會計準則  網站連結
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