Tax accounting training report

2022-04-01 20:22:42 1

Tax accounting training report

Tax accounting is formed by combining accounting basic theories, basic methods with corporate tax activity, and is an important part of our current accounting. In order to make us more familiar with the basic knowledge of tax accounting, the four taxes and other tax declarations and accounting trends, we are on June 11 to 20xx, 20xX, in the library e-reading room The "Tax Accounting Accounting" is carried out for a week. Through training, combined with the theoretical knowledge learned before class, we can solve various problems in tax delegations, and have the ability to deal with various tax matters.

At first, we first conducted the topic training of the training questions A, which is divided into four major modules: value-added tax, consumption tax, business tax, and corporate income tax. In value-added tax, we must first determine its sales and tax rates of tax rates, wood and logs, 17%, 13%, just started to pay attention to this; The input tax amount when the non-tax project is not deducted. We must turn its input tax line, and finally calculate the current sales tax amount, input tax amount, and taxable amount. These two points are the mistakes I have encountered during the training process, but after repeated thinking, I will ultimately correct it and pay attention.

The second module is a consumption tax. The consumption tax is to confirm the tax price, and the confirmation of the latter consumption tax will be simple. Because it is to delegate the other party to the smoking, after the production of cigarettes, the consumption tax payable by the trustee can be degraded.

The third module is a business tax. In business tax, it also involves urban maintenance construction tax, education fee addition, flood control and security fees and cultural undertakings and other local taxes. The fee charged by the advertising company agent media media is not to pay the business tax, so it is necessary to subtract at the calculation of business tax. However, the taxation basis for flood protection and fees is based on its business income. In this module, I have encountered a tax collection, and after subtracting the tax-free revenue and deduction standard, multiplied by the relevant tax rate and deduct the number of speed calculations can be calculated from individual income taxes.

The fourth module is an enterprise income tax. First, through the general calculation process in accounting, the total accounting profit is calculated. Then adjust the item to be adjusted. The annual expenditure of the advertising fee shall not exceed 15% of the sales revenue, and the more than part of the year is deducted; if the business hospitality fee can only deduct 60% of the income and cannot exceed 0.5% of the sales revenue; public welfare donations Can not exceed 12% of the accounting profit; at the same time, taxation is not allowed to deduct before tax, and the benefits fee cannot be more than 14% of the total wage. The education funds cannot exceed 2.5%, and the trade union fee cannot exceed 2%. After adjustment, it is the amount of taxable income.

Next, we will conduct a comprehensive training of training B. In the training, the value-added tax did not encounter any problems, because we will encounter in the usual sales. However, the consumption tax is our relatively unfamiliar, it is said that the tax payment of the consumption tax is only the tax on the production, entrusted processing and import taxable consumer goods in my country (but the gold and silver jewelry is in its retail. Tasting), because we have already handed over to the other party's consumption tax when we delegate the other party, and we do not have to manage its consumption tax. If it is imported, it has been handed over to the customs when entering the customs. It is not necessary to count again at the end of the period. In the comprehensive training, there is also a calculation of land value-add培养税，因为在课堂上，刚刚拿起，但在他自己的阅读的情况下，它仍然出去。此外，它仍然是一个邮票税，应该同时进行交易，应交换物业税，汽车船，城市土地利用税。调整总利润时，国债的利息收入不必支付所得税，因此可以在税前扣除。固定资产的账面价值和税收基金会不一致也将形成临时所得税差额。企业之间的借款利率，金融企业借款利率的一部分不得在税前扣除，必须调整。公司合同的清算是财务费用，可以在税前扣除，没有调整。

在培训期间，我们遇到了各种声明表，同时还划分了专着和安排，因为老师尚未说，所以我们可以通过这次培训理解和填写表格。每一个项目。完成后，老师再次解释。

通过培训，我们结合了课堂上学到的理论知识来解决税务代表团的各种问题，并有能力处理各种税务问题。让我们对税收流程进行一定的了解，并熟悉他们的方法以及你应该注意的方法。

税务会计培训报告2

我是中国东湖新技术开发区新技术开发区的实习区。在这半个月里，通过接受企业纳税宣言，税务登记和税务，以及公司的纳税申报表，结合专业理论了解到，让我更系统地掌握学校。专业知识加强了会计工作的认知和身份;培养学校专业的兴趣和热情;激发了学习专业理论知识的热情。这是一个很好的开始，为我奠定了初步基础。

武汉地方税务局东湖新技术开发区分支成立于1996年，位于美丽的东湖湖，武汉地方税务局直接局。全球负责20多家国内公司，外资企业，高新技术企业，软件企业，当地企业所得税，个人所得税，土地增值税，城市土地利用税，城市维护建设税，财产税，汽车船使用税收，资源税，印花税，教育费加法，堤防，椎间食品价格基金，地方教育发展费，文化商业建设费，社会保险费和外国企业城市房地产税，车辆使用许可税征收管理和检查。该分公司的信息建设建设取得了卓越，推广计算机网络办公室，实施电子申报税等，以更好地服务企业，使其易于支付纳税人。

8月5日，实习单位的第一天抵达。在税务局相关人员详细介绍了工作内容后，我把它放在工作中。该工作的内容主要包括：检查东湖新技术开发区关键家庭的纳税申报申报，处理企业纳税宣言，处理企业税务登记和税收取消，并发布企业检验。

与税收相关的家庭普遍认为年度税收超过100万元。对于当地税务局，它只负责收集地方税，国家税收局由国家税务局处理。我检查过的三个关键家庭是华建省华格电子有限公司华工业有限公司的纳税申报申报。STRIAL CO.，LTD。图像分支20xx。检查顺序一般：营业税，城市维护施工税，个人所得税，企业所得税，汽车船用税，物业税，邮票等资金税项项目，如失业保险，养老保险。营业税率与业界不同，纳税人的营业额征收。纳税人的营业额为纳税人提供应纳税劳动力，转移无形资产或所有价格和价格的销售给另一方。城市维护施工税，纳税人应付的增值税，消费税和营业税，并与增值税，消费税和营业税同时支付。车载船使用税和物业税是在汽车船和住房等固定资产企业上施加。所得税是个人收入和公司利润。企业普遍应在1月底向财务报表报告，并将报告付款。根据销售收入，根据销售收入关怀企业税和其他税务项目。通过检查20xx，华工业科技财务报表发现，税务基金会和销售收入的税务基金及销售收入为300万元，似乎意味着两年缺失的税收总额为6000元。此外，其利润清单列出：管理成本 - 1320675.42，财务费用 - 1005455.96，两者都直接导致原始营业利润的结果，已被重写，但有巨大的利润。大量的管理费用可以直接返回坏账，而且大量的财政费用可能是因为债务拆迁，汇率或押金大于贷款。有许多支持的支持，资金是盈余。

从企业提交的财务报表中可以看出：公司的资本资产结构并不那么稳定，公司的资本机构变化非常频繁，更大。在一定程度上，投资者已经经常频繁，也表明了资本。但是，情况是：这种变化是基于结构稳定，如华实业有限公司