The fourth phase of 2018 [boss salon] financial and tax dynamic risk management

In the afternoon of April 27, 2018, the fourth boss salon activity of 2018 was held in the South Office of Qingdao, with the theme of 'financial dynamic risk management'.

Mr. Chen Jing, manager of the audit department & Europe and the United States, is the main speaker of the boss salon. Mr. Chen is an intermediate accountant. He has passed the professional examination of certified public accountant. He has 11 years of working experience in the company, and has profound theoretical foundation and rich practical experience.

Mr. Chen first explained to you the latest policies such as reducing the VAT rate and unifying the VAT standard for small-scale taxpayers, and answered two hot issues that my friends are concerned about. After May 1, the enterprise obtained 17% or 11% of the special tickets issued before May 1, which can still be deducted as long as they are confirmed in 360 days. The enterprise purchases the goods before May 1, obtains the special ticket of 17% tax rate, and deducts according to the regulations. After May 1, the sale (according to the general tax method) is subject to 16% tax rate.

From May 1, the operation procedures for VAT tax declaration comparison Management (for Trial Implementation) began to be implemented. In the following three cases, the tax control panel will be locked: fill in the negative number in the column of uninvoiced income, transfer the amount of input tax to the negative number in the column of output tax, declare the tax-free sales amount or the preferential policy of immediate collection and refund has not been filed. The enterprise shall issue invoices in compliance to avoid the inconvenience and loss caused by the failure to issue invoices in time after the tax-free control panel is locked.

With the continuous improvement of big data system and information sharing among departments, higher requirements are put forward for the accuracy and consistency of information declared by enterprises. In combination with the cases encountered in his work, Mr. Chen listed the cases of tax inspection caused by the failure to establish accounts according to the regulations, the inconsistency between the purchased goods and the business operation, the long-term account keeping of accounts payable, and the significantly higher management cost than the same industry, so that the customers and friends could understand the importance of compliant operation and compliant accounting treatment, and their friends said that they had gained a lot.