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义乌新公司注册流程 - 北京代理记账

新公司没有业务是不是不要建账报税?

一、建账做账并报税是必须的

新办企业即使没有业务也要建账做账并报税。

根据《征管法实施细则》第二十二条:从事生产、经营的纳税人应当自领取营业执照或者发生纳税义务之日起15日内,按照国家有关规定设置账簿。

义乌新公司没有业务是不是不要记账报税

所以不管有没有业务,每个月都要根据运营情况做账,然后向主管税务局做好纳税申报。根据相关规定:自领取营业执照之日起三十日内,必须办理税务登记完毕,逾期登记根据《税收征收管理法》第六十条予以处罚。

二、不做账报税后果很严重!

根据征管法的第六十二条,纳税人未按照规定的期限办理纳税申报和报送纳税资料的,由税务机关责令限期改正,可以处二千元以下的罚款;情节严重的,可以处二千元以上一万元以下的罚款。但除了《税收征管法》之外,不记账报税还有更为严重的后果!!

义乌新公司没有业务是不是不要记账报税

新公司如何建账报税?

一、选择建账类型:手工账还是财务软件电子账

手工账:手工记账,例如会计凭证、会计账簿、总分类账、等等

财务软件电子账:金蝶做账

二、选择适用的会计准则

小企业会计准则主要是适用于中小型企业,企业会计准则主要是适用于上市公司和大型集团企业,也可以直接选择企业会计准则。一般都是选择小企业会计准则。

三、公司日常记账的流程示例