The past and present lives of the two sets of accounts inside and outside

Financial personnel know that many companies have two sets of accounts, and today I will tell you about the past and present lives of the two sets of accounts inside and outside

★ How many reports does your business have?

Misconception: Multiple sets of reports = fake accounts ×

Positive solution: multiple sets of reports = corresponding to different needs √

★ Common 3 types of reports

(1) Illegal → false accounts, internal and external accounts, non-recording and over-recording. (Two sets of accounts)

(2) Grey → tax convergence, abuse of accounting estimates (price decline provision, bad debt provision), blurred boundary transactions (transactions actually occur, with a specific purpose)

(3) Legal → reports based on accounting standards, reports based on tax laws, and reports based on management requirements.

★ The cause of two sets of accounts

(1) The reason for the irregular market environment - can not get the invoice, did not pay the tax in full, commission, gifts do not have invoices

(2) The tax burden is too high - reduce the tax burden and pay for fiscal and tax inspections

(3) Tax monitoring is relatively weak - controlling taxes with votes is a last resort, and the awareness of tax payment is not strong

Therefore, financial personnel should strengthen their study of professional knowledge and laws and regulations, and do not accidentally break the law, and it will be too late!