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Primary accounting high-frequency points
Today's high-frequency points
Basic of Economic Law high-frequency points: enterprise income tax pre-tax deductions + tax preferences
High-frequency points mind map
High-frequency Points Overview
Enterprise Income Tax Pre-tax Deduction Items
(1) Wages and Salary Expenditures: Reasonable Wages, Actual Payments
(2) Employee Welfare Expenses, Labor Union Expenses, Employee Education Expenses
(3) Social Insurance Premiums
1. "Five Insurance and One Gold" Deduction is allowed.
2. Supplementary pension insurance premiums and supplementary medical insurance premiums are allowed to be deducted within 5%; personal safety insurance premiums and compliant commercial insurance premiums paid for special types of workers are allowed to be deducted.
3. Property insurance is allowed to be deducted; commercial insurance premiums paid by enterprises for investors or employees are not deductible.
(D) interest costs
1, non-financial → interest expenses on loans to financial enterprises: allowed to deduct.
2, non-financial enterprises → non-financial, not exceeding the amount calculated in accordance with the interest rate of similar loans for the same period of financial enterprises can be deducted, more than part of the deduction is not allowed.
(E) borrowing costs: to distinguish between capitalization and expensing
(F) business hospitality (double standard)
Enterprises incurred in connection with the production and operation activities of the business hospitality expenditures, in accordance with the amount of 60% of the deduction, but the maximum shall not exceed the current year's sales (operating) income of 5 per cent.
Total sales (operating) income = main business income + other business income + deemed sales income.
(VII) advertising and business promotion expenses, referred to as "publicity expenses"
Not more than 15% of the current year's sales (operating) income is allowed to be deducted; more than the portion of the deduction is allowed to be carried forward in future tax years.
Note
1, the enterprise in the preparation period, the advertising and business promotion costs incurred, can be included in the actual amount incurred in the preparation costs, and in accordance with the relevant provisions of the pre-tax deduction.
2. Expenditures on tobacco advertising and business promotion costs of a tobacco enterprise shall not be deducted in calculating taxable income.
(H) Labor Protection Expenses
Reasonable labor protection expenditures incurred by enterprises are allowed to be deducted.
Enterprises, according to the nature and characteristics of their work, the cost of work clothing (uniforms) incurred by the enterprise to produce and require employees to dress uniformly at work can be deducted as a reasonable expenditure of the enterprise before tax.
(IX) public welfare donation expenditure
Not more than 12% of the total annual profits (no longer based on operating income, but on the basis of total profits), is allowed to deduct. The excess is allowed to be carried forward for deduction in the next three years when calculating taxable income.
(J) Fees and Commissions Expenditures
Enterprises incurring production-related fees and commissions expenditures are allowed to deduct the portion that does not exceed the following calculation limits; the portion that exceeds these limits is not allowed to be deducted.
Enterprise income tax tax incentives
1, tax-exempt income: interest income from treasury bonds; dividends, bonuses and other equity investment income between qualified resident enterprises; income from engaging in agriculture, forestry, animal husbandry and fishery projects.
2. Non-taxable income: financial allocations, administrative fees and charges collected in accordance with the law and included in the financial management, governmental funds, and other non-taxable income stipulated by the State Council.
3. Half-reduced enterprise income tax: the cultivation of flowers, tea and other beverage crops and spice crops; sea water aquaculture, inland aquaculture.
4. Qualified Income from Technology Transfer
In a tax year, the portion of income from the transfer of ownership of technology by a resident enterprise not exceeding 5 million yuan is exempted from enterprise income tax; the portion exceeding 5 million yuan is reduced by half of the enterprise income tax.
II. Preferential treatment for high-tech enterprises: a reduced enterprise income tax rate of 15%.
3. Preferential treatment for technologically advanced service enterprises: enterprise income tax at a reduced rate of 15%.
5. Taxable income of non-resident enterprises
(1) 10% tax rate;
(2) exemption from enterprise income tax.
6. Preferential Deduction
If an intangible asset is not formed and recognized as profit or loss for the current period, the deduction will be added according to 75% of the research and development expenses; if an intangible asset is formed, it will be amortized according to 175% of the cost of the intangible asset.
7, the reduction of income concessions
(1) the enterprise comprehensive utilization of resources: in the calculation of taxable income is reduced by 90% of the total income.
(2) From June 1 of the year to December 31, 2025, the community to provide elderly care, child care, housekeeping and other services, to provide community elderly care, child care, housekeeping services to obtain income, in the calculation of taxable income, reduced by 90% of the total income. The community includes urban duodistricts and rural communities.
8, tax credit preferential
Enterprises purchasing and actually using the "Preferential Catalog" and other provisions of the environmental protection, energy saving, water conservation, production safety and other special equipment, the special equipment, 10% of the investment can be credited from the enterprise's current year's tax payable; the current year is insufficient to credit, can be carried forward in the next five tax years to credit.
Enterprises acquiring the above specialized equipment and transferring or leasing it within five years should stop enjoying the enterprise income tax benefits and make up for the credited enterprise income tax. (Stop + make up)
9, small and micro-profit enterprises preferential (★★★★★)
(1) time: from January 1 to December 31, 2021
(2) preferential: small and micro-profit enterprises annual taxable income does not exceed 1 million yuan of the portion of a reduction of 25% of the taxable income, at a rate of 20% of the enterprise income tax; for annual taxable income exceeds 1 million yuan but not more than 1 million yuan of the annual taxable income but not more than 1 million yuan of taxable income but not more than 1 million yuan of the annual taxable income but not less than 1 million yuan of the annual taxable income of the small and micro-profit enterprises, reduced by 25% of taxable income and pay enterprise income tax at 20%; for the year taxable income exceeding 1 million yuan but not exceeding 3 million yuan, the portion of the taxable income is reduced by 50% of the taxable income and the enterprise income tax is paid at a rate of 20%. (Inclusive Tax Relief Policy for Small and Micro Enterprises)
(3) Applicable conditions: Small and micro enterprises to which this policy applies are those engaged in industries not restricted or prohibited by the state, and which simultaneously meet the three conditions of annual taxable income not exceeding 3 million yuan, the number of employees not exceeding 300, and the total assets not exceeding 50 million yuan.
Junior Accountant Application Conditions
Junior Accountant Application Conditions
Persons applying for the Junior Qualification Examination should have the following conditions:
(1) adhere to the principle of good professional moral quality;
(2) conscientiously carry out the "People's Republic of China*** and the State Accounting Law" and the national unified accounting system, as well as relevant financial laws, regulations, rules and regulations, and no serious financial problems, and no serious problems, and no serious problems.
(3) fulfill their duties and love their work;
(4) have a high school diploma (including high school, junior college, vocational high school and technical school) and above recognized by the state education department.
Enrollment procedures
(a) November 1 to 30, "National Accounting Qualification Evaluation Network" Junior Qualification Examination registration system is open; registration system in the payment system is extended until December 5th. Provincial examination authorities in the above time period, to determine their own specific registration start time and number of registration deadline for the region is unified on November 30th.
(ii) April 10, the provincial examination management bodies announced the region's primary qualification examination permit online printing start and end date.
(c) May 9 began to organize the primary qualification examination.
(d) Within two weeks after the completion of all examinations, the results of the primary qualification examination will be issued and announced on the "National Accounting Qualification Evaluation Network" and the media designated by the local examination authorities.
What are the subjects of the exam?
The subjects of the Junior Accountant Examination are the same as those of previous years, which are "Fundamentals of Economic Law" and "Junior Accounting Practice".
Specific questions:
The examination questions for the "Fundamentals of Economic Law" include: single-choice questions, multiple-choice questions, judgment questions, and indefinite-choice questions (case study questions).
"Elementary Accounting Practice" examination questions include: single-choice questions, multiple-choice questions, judgment questions, indefinite-choice questions
Examination time
According to the Ministry of Finance issued a "notice", the degree of primary qualification examination on May 9 began to be carried out, the specific arrangements to be announced.
The length of the examination for the subject of "Fundamentals of Economic Law" is 1.5 hours, and the length of the examination for the subject of "Elementary Accounting Practice" is 2 hours, and the two subjects are examined consecutively, and the time cannot be mixed.
Rationale for primary accounting
Cashier to take primary accounting
First of all, there is no primary accounting certificate, can be engaged in the cashier, but this does not mean that the primary accounting certificate is unimportant, now many companies and enterprises in the recruitment of the cashier, the requirements to have an accounting qualification, the primary accounting title or more. According to the development of this situation, there is no primary accounting certificate in the future may not be able to make a cashier.
Reasons to take the junior accounting
1. Junior is a necessary certificate of entry to the accounting industry
Wanting to be more competitive in the job market, the junior accounting title certificate is the best choice. Especially the graduates just out of school, no experience how to do? Then use the certificate to prove your professional ability!
2. Junior accounting title is the threshold of job
Junior accounting title is the "knocking brick" in our job search. Browsing the job site on the accounting, finance type positions, we are not difficult to find, the primary accounting title is a lot of companies recruiting requirements, that is to say, now there is no primary accounting license, it will be very difficult to find a job.
3. Examining the primary is to pave the way for the intermediate certificate
Many companies' promotions and salary increases are linked to professional qualifications, and for the partners who wish to go farther on the accounting road, it's a must to improve their abilities and keep examining for certificates, and after obtaining the intermediate accounting title, they have a better chance of being promoted to the positions of accounting supervisor, financial analyst, and financial manager.
Actively get certified and improve yourself! Just to make yourself that irreplaceable person in the company.
Elementary accounting review skills
One, pre-study preparation
It is recommended that no matter whether the zero base or accounting professional candidates, must pre-study ah!!!! Zero base candidates have never been exposed to accounting knowledge before, need candidates from the most basic knowledge points to learn, and accounting professional candidates can not be taken lightly. So, the content of the study has to be attentive for all. However, zero-basic candidates will need to spend more time preparing for the exam. In the pre-study stage, I suggest that you first go through the outline of the book, know where are the chapters with many test points, where are the chapters that can be skipped, and learn to organize the time well. In addition, before the new textbook for the primary accounting exam is issued, candidates can use the relevant materials for the primary accounting exam to study, such as the textbook, tutorials and online resources.
After learning the knowledge points, the candidates also need to do the questions in time to consolidate, if not in time to do the questions to consolidate, but at this stage the candidates do not need to do the difficult questions, biased questions, as long as you do the simple exercises can be.
Second, preparation for the test
In the preparation for the test, must not stay up late to study, because many candidates are working people, the day before staying up late to study, will lead to the next day to work listless, but also affect the next day's learning efficiency. We only need to ensure that you study 3-5 hours a day can be, usually 8:00 p.m. - 10:00 p.m., candidates if you can make full use of these two hours, preparation time is also enough to use. Elementary accounting exam preparation, is a protracted battle, candidates must pay attention to the combination of work and rest. Do not invariably give yourself too much pressure, if you are tired of learning, you can properly relax.
Three, preparation for the mid-term
In the preparation for the mid-term, candidates should focus on gap filling, be sure to master the basic content of the textbook, the questioner is from the basic content of the beginning of the expansion, sublimation. It is recommended that candidates use a double test method for self-checking, first of all, using the framework structure of the textbook to test, according to their own memory to draw a mind map, drawing the framework of the knowledge points, in the case of not turning over the book, whether or not it can be drawn; secondly, by doing more questions, candidates can choose a set of simulation questions for self-testing, to see how well they mastered the foundational knowledge points. In addition, in the middle of the preparation, candidates also need to review the key and difficult content of the textbook several times.
Four, the decisive stage
Decisive stage, you have to study the content of the previous, all smooth again, to see whether they have missed which knowledge points, to sweep away all the blind spots. Candidates can be based on the textbook catalog plus their own drawings of the mind map, especially the important knowledge points that have been examined in previous years' exams, must be carefully reviewed many times. In addition, in this decisive stage, it is no longer suitable to go into the difficult problems, the preparation time has been very limited, the candidates should focus more on basic knowledge and key knowledge.
The above is a small summary of the method, I wish you in the success of the primary accounting certificate!