What are the processes of Nanjing agent bookkeeping company
1. Outsourcing projects, accounting and acceptance of the Commission of services to determine the cost.
2. Receiving tickets
4. Tax return (time: 1st-10th of each month)
5. Return visit (time: 10th-20th of each month)
1. Check the business license.Regular registered enterprises have business licenses issued by the industrial and commercial bureau. If they don't even have business licenses, they certainly can't be trusted!
2. Check the agent bookkeeping.
General pure agent bookkeeping business enterprises must have the "agency bookkeeping qualification certificate" issued by the financial bureau!
3. Check the office environment.Regular bookkeeping agent enterprises have their own fixed office space and equipment purchased or rented. If there is no office space, such enterprises can not be trusted!
4. View enterprise personnel.Pure agent bookkeeping business enterprises are generally small in scale and few staff, but at least the staff should have, such as manager (generally the enterprise owner), field (responsible for taking and sending data), bookkeeping accounting (Accounting), auditing accounting (auditing), etc!
5. View hardware devices.
Nanjing agency bookkeeping companyWith the further development of accounting computerization, computer accounting has basically replaced manual accounting!Therefore, the general agent bookkeeping enterprises should have a special computer for accounting, and install the corresponding financial software, equipped with printers, card readers and other related equipment!The computers of some enterprises in some areas should be able to access the Internet, so as to conduct online tax declaration and other business!
6. Check the qualification of the person in charge of accounting.
Generally speaking, as long as accounting is related to accounting, experience and education have a certain impact, but mainly personal ability!The general responsible person in charge of the final check-in is generally higher. The financial department requires Intermediate accountants to be familiar with various industries to prevent making wrong accounts for enterprises!
1、 Is e-cigarette a tobacco product?
E-cigarette is a very popular new product among smokers in recent years, but there is no clear legal provisions for e-cigarette in China.
In October 2017, the State Tobacco Monopoly Administration formulated and issued the notice on carrying out the identification and inspection of new cigarette products, including iqos, glo, ploom and Revo into the cigarette identification and inspection catalogue.In November 2017, the National Tobacco Quality Supervision and Inspection Center conducted identification and inspection on iqos "smoke bomb" samples submitted by relevant units for inspection, and determined that they contained tobacco components and belonged to tobacco products.
Therefore, whether e-cigarette belongs to tobacco products needs to be determined according to the identification test.
Selling e-cigarettes without tobacco monopoly license?Be careful to constitute the crime of illegal business operation
2、 Selling e-cigarettes without tobacco monopoly license may constitute the crime of illegal business operation
If the electronic cigarette sold contains tobacco components, it belongs to tobacco products, which should be subject to the tobacco monopoly law and other relevant laws and regulations.China implements tobacco monopoly system, e-cigarettes are not included in the scope of tobacco monopoly, so e-cigarettes in the market are illegal sales.
According to the provisions of Article 1 of the interpretation of the Supreme People's court and the Supreme People's Procuratorate on the specific application of law in handling criminal cases of illegal production and sale of tobacco monopoly products, the company violates the laws and regulations of the state on tobacco monopoly administration, and has no license for tobacco monopoly production enterprise, tobacco monopoly wholesale enterprise and tobacco specialty without the permission of the Department of tobacco monopoly administrationIf the circumstances are serious, he shall be convicted and punished for the crime of illegal business operation in accordance with the provisions of Article 225 of the criminal law.
3、 Possible criminal penalties
Nanjing agency bookkeeping companyAccording to Article 225 of the criminal law, if the illegal business operation is serious, he shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also, or shall only, be fined not less than one time but not more than five times the illegal gains; if the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than five years and shall also be fined not less than one time but not more than five times the illegal gains or be sentenced to confiscation of property.
According to the provisions of the above judicial interpretation, the circumstances are serious if one of the following circumstances occurs:
（1） The amount of illegal business operation is more than 50000 yuan, or the amount of illegal income is more than 20000 yuan;
（2） Illegally dealing in more than 200000 cigarettes;
（3） Those who have been subjected to more than two administrative punishments for illegal trading in tobacco monopoly commodities within three years, and have illegally engaged in tobacco monopoly commodities with an amount of more than 30000 yuan.
The circumstances are particularly serious if one of the following circumstances occurs:
（1） The amount of illegal business operation is more than 250000 yuan, or the amount of illegal income is more than 100000 yuan;
（2） Illegally dealing in more than one million cigarettes.