会计工作常见失误及对策（Common mistakes in accounting work and Countermeasures）.doc

会计工作常见失误及对策（Common mistakes in accounting work and Countermeasures） Common mistakes in accounting work and Countermeasures I am in the audit, some customers of enterprise income tax Huisuanqingjiao audit and tax consulting practice process, found that many companies have some common internal control is not perfect, accounting irregularities, potential tax risk, financial management is not perfect and so on. This analysis shows, hope to attract attention (the main business accounting system based on the introduction, if the implementation of the new accounting standards and related subjects are name changes, such as tax payable and other accounts payable should be payable taxes, wages and welfare expenses payable to employee compensation, cope with the technology development fee shall be instead of spending on research and development, please note). I. enterprise income tax 1, the company financed the purchase of houses and cars, but it is the right of shareholders or individuals, rather than pay the funds units, some units are still as depreciation, in accordance with the tax law, the insurance cost of the fixed asset depreciation and cannot be deducted before enterprise income tax, so from the Perspective of property rights good in the company name. 2, some foreign companies still pay a certain percentage of the total provision for employee benefits included in the cost of courses, in accordance with the provisions of the tax law, foreign companies can not be in the enterprise income tax provision for employee benefits, and expenses in cost, and if the actual spending more than 14% of the total wages, should do business income tax increase (Note: the new enterprise income tax law has no employee benefits, employee education funds provision provisions). 3, not set up trade unions, trade unions did not obtain issued special documents of the payment of trade union funds allocated, according to a certain proportion of the total wages of provision of union funds, this p