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豐縣財(cái)務(wù)公司十大排名（豐縣會(huì)計(jì)公司）

發(fā)布時(shí)間：2023-05-12 02:17:57 稿源：創(chuàng)意嶺閱讀： 820

大家好！今天讓創(chuàng)意嶺的小編來大家介紹下關(guān)于豐縣財(cái)務(wù)公司十大排名的問題，以下是小編對(duì)此問題的歸納整理，讓我們一起來看看吧。

本文目錄:

1、請(qǐng)大家?guī)臀艺乙黄P(guān)于《中小企業(yè)會(huì)計(jì)問題》的外國文獻(xiàn)，并且附中文翻譯。
2、徐州市營業(yè)執(zhí)照年審是否都必須提供財(cái)務(wù)審計(jì)報(bào)告
3、中國農(nóng)業(yè)銀行股份有限公司豐縣城關(guān)支行怎么樣？
4、政府返稅收入財(cái)務(wù)如何記賬，是否交稅？

一、請(qǐng)大家?guī)臀艺乙黄P(guān)于《中小企業(yè)會(huì)計(jì)問題》的外國文獻(xiàn)，并且附中文翻譯。

Starting a small business

Accounting - Small Business

VCE Accounting

What is a service business? List three examples of small service businesses that you know.

Define a small business.

A small business is a usually owned by one or two owner, these owner manage and controls the business. The business usually consists of 20 or less employees.

What is the difference between a sole trader and a partnership? What are two advantages and two disadvantages of a sole trader and a partnership?

Sole trader is a business owned by the one owner whereas a partnership is where two or more owners own the business and the share is spread among the owners. The advantages of a partnership includes a greater amount of money being used while can help them to increase the quality of services and goods. The flexibility of having one owner and therefore it gives the other owners the chance to take time off, so that he or she won’t have to worry about his or her business as there are other owner helping to look after the business, also the workload is spread.

The letter Pty Ltd stands for Proprietary Limited, this means that the business is a private company. Starting a small business have many advantages and disadvantages. Some advantages included having full control of the company with mean that your are able to make your own decisions without having to go through the whole process of having to go though lots of people before making the decision. It is also easier to start with a much lower cost. Disadvantages includes the lack of skills and experiences, a risk of failure as ypou have no idea if the business will be successful.

Some disadvantages included unlimited liabilities, which can cause company failure. Many disagreements concerning the running of the business.

The advantages of sole trader included the ability to make your own decisions and therefore giving you all the control and decision-making. This also limits the liabilities. Disadvantages includes the huge amount of responsibilities which the owner holds this enable the owner to have too much flexibility.

Expert PC Repairs Pty Ltd is a local small business that repairs computers. What do the letters Pty Ltd tell you about the business? What are two advantages and two disadvantages of starting your small business as a company?

A service business is where you pay and in exchange they provide you with business. Some examples of service business includes hair dressers, lawyers and electricians.

What is a trading business? List three examples of small trading businesses that you know.

A trading business is where you pay money in exchange you receive goods.

Some example of small trading business includes, milk bars, clothing shops and florist.

What is an e-commerce business? List three examples of e-commerce businesses that you know.

An e-commerce business is where the trading is done on the internet where you pay by card and receive good. Some

Some examples includes, Amazon.com, CDS and DVDs, also Danoz Direct.

Check your knowledge – service and trading businesses.

Trading: DVDs for sale on the internet, butcher, video rental, newsagent, bakery, school canteen, milk bars, mobile phone dealer, book shop.

Service: lawyer, dentist, cleaning business, local bus company, gardener, doctor, tutoring, sporting coach.

What does starting a business from scratch mean? In your own words explain a different advantage and disadvantage.

Starting a business from scratch means that you start off from nothing, you can develop the business the way you are able to develop your own image and reputation.

Advantages includes having the ability to start the business at your own pace as well, you’re also free to develop your own image as well as reputation.

Disadvantages are the capability of a business failure and you have no idea if this business is going to succeed.

What does buying an existing business mean? In your own words explain a different advantage and disadvantage.

Buying a existing business means buying a business which someone else had previously owned ran.

Some advantages includes having the business in a good location as well you’re able to know how successful the business have being.

However having this could also be a disadvantage as the old customers don’t really know you and are not sure if they should continue with the business. Sometimes this business may also have a bad reputation which may cause limited customers as they don’t know what you’re like when running a business.

What does buying a franchise business mean? In your own words explain a different advantage and disadvantage.

Buying a franchise means that your buying business’s name as well as they method of doing things and also their reputation and images.

Advantage of a franchise business includes the image the business has already set to the market and is very successful. Not only did you pay for the business you also pay for advertisement, which means you don’t have to worry about having to plan your own ads.

Disadvantage is not having the rights to change what you sell and the way you do business.

What do you think are the main advantages of buying a McDonalds franchise?

The advantages of buying a McDonalds business are the fame which McDonalds restaurants have already spread around the world everyone knows McDonalds therefore you don’t have to worry about your business not succeeding due to the limited amount of people knowing what you are. By buying the McDonalds franchise you’re eligible to all the ads and promotion for the company.

What do you think are the main advantages of buying a Video Ezy franchise?

Buying a Video Ezy franchise allows you to have your own territory, which means that you’re the only one of the kind in this area, this will bring better business.

What are the benefits of owning a video rental business that you:

Start from scratch: You are free free to develop your own idea and management.

Bought as an existing business: It’s in a good location as well as knowing that the business is should be successful.

Bought as a franchise: Having your own territory set for you in that area. All the ads are done for you.

Check your knowledge so far – Jim’s Mowing

What are the two advantages and disadvantages of buying a Jim’s mowing franchise?

Advantages: A well-known business, which gives you, the advantage of knowing that this business has very good chance of doing well. Also Jim’s mowing offers new businesses training so they can receive a good start. Disadvantages: Not having the ability to sell the products that you want to sell and must depend on the what the business. Why would you want to start your business on the Internet?

Starting a business on the net can bring your many advantages includes the ability to advertise the business online, this helps to spread the information of your business everywhere. Not only that the cost of managing the business is also cheaper than that of other sorts of advertisements.

淺析中小企業(yè)會(huì)計(jì)規(guī)范化

羅伯特.修斯阿蘭.約瑟

[摘要]中小企業(yè)會(huì)計(jì)核算存在會(huì)計(jì)核算主體界限不清,企業(yè)產(chǎn)權(quán)與個(gè)人財(cái)產(chǎn)界限不

清;所有者自身素質(zhì)及逃避納稅心理,制約會(huì)計(jì)核算規(guī)范化;會(huì)計(jì)機(jī)構(gòu)設(shè)置不符合相關(guān)規(guī)定;

會(huì)計(jì)核算違規(guī)操作等問題,對(duì)此,必須采取相關(guān)措施,使會(huì)計(jì)核算規(guī)范化。

[關(guān)鍵詞]中小企業(yè);會(huì)計(jì)規(guī)范化;會(huì)計(jì)核算

中小企業(yè)在完善我國市場(chǎng)機(jī)制、推動(dòng)國民經(jīng)濟(jì)的發(fā)展、增加勞動(dòng)就業(yè)、保持社會(huì)穩(wěn)定等方面發(fā)揮著重要的作用。但在發(fā)展中也存在著許多問題,特別是會(huì)計(jì)核算的不規(guī)范,是制約中小企業(yè)進(jìn)一步發(fā)展的瓶頸。

一、中小企業(yè)會(huì)計(jì)核算存在的問題

1.會(huì)計(jì)核算主體界限不清,企業(yè)產(chǎn)權(quán)與個(gè)人財(cái)產(chǎn)界限不清。中小企業(yè)的經(jīng)營權(quán)與所有權(quán)的分離遠(yuǎn)不如大企業(yè)那么明顯,尤其中小企業(yè)中的民營企業(yè),投資者就是經(jīng)營者,企業(yè)財(cái)產(chǎn)與個(gè)人家庭財(cái)產(chǎn)經(jīng)常發(fā)生相互占用的情況,給會(huì)計(jì)核算工作帶來困難。

2.所有者自身的素質(zhì)低及逃避納稅的心理,制約著中小企業(yè)會(huì)計(jì)核算的規(guī)范化。中小企業(yè)在經(jīng)營過程中,為了自身利益,往往有通過逃避納稅的方式增加財(cái)富的想法,經(jīng)營狀況不好時(shí),逃避納稅的愿望就更強(qiáng)烈。當(dāng)外部監(jiān)管力度不夠時(shí),這種現(xiàn)象會(huì)普遍存在。

3.會(huì)計(jì)機(jī)構(gòu)的設(shè)置不符合相關(guān)規(guī)定。很多中小企業(yè),特別是民營企業(yè),為了節(jié)約核算成本,不按規(guī)定設(shè)置會(huì)計(jì)機(jī)構(gòu)。有的企業(yè)即使設(shè)置了會(huì)計(jì)機(jī)構(gòu),也層次不清、分工不明.會(huì)計(jì)人員的業(yè)務(wù)素質(zhì)低下。由于中小企業(yè)一般經(jīng)營品種繁雜、行業(yè)各異,經(jīng)營規(guī)模差距較大,所聘用的財(cái)務(wù)人員素質(zhì)參差不齊,從而導(dǎo)致了會(huì)計(jì)核算的不規(guī)范在會(huì)計(jì)人員任用上,小企業(yè)最常見的做法是用自己的親屬當(dāng)出納,外聘“高手”作兼職會(huì)計(jì),這些人員有在稅務(wù)部門工作的,有國有企業(yè)財(cái)務(wù)管理人員,有會(huì)計(jì)師事務(wù)所的人員等,一般定期來做賬。有些中小企業(yè)企業(yè)管理者也愿意聘請(qǐng)能力強(qiáng)的會(huì)計(jì)人員做專職會(huì)計(jì),但是由于其發(fā)展前景及社會(huì)上得到人們認(rèn)識(shí)程度較低,再加上較差的工作保障,使得其對(duì)優(yōu)秀會(huì)計(jì)人員的吸引力不強(qiáng)。會(huì)計(jì)從業(yè)人員資格認(rèn)定及規(guī)范考核的問題也很多,會(huì)計(jì)無證上崗現(xiàn)象嚴(yán)重,會(huì)計(jì)主管不具備專業(yè)技術(shù)資格的現(xiàn)象不勝枚舉,會(huì)計(jì)人員的后續(xù)教育培養(yǎng)工作幾乎沒有進(jìn)行。

5.建賬不規(guī)范或不依法建賬,會(huì)計(jì)核算常有違規(guī)操作。中小企業(yè)有些根本不設(shè)賬,以票代賬;或者設(shè)賬,但賬目混亂。還有相當(dāng)一部分中小企業(yè)設(shè)兩套賬或多套賬,使會(huì)計(jì)信息嚴(yán)重失真。在會(huì)計(jì)核算方面,待攤費(fèi)用、預(yù)提費(fèi)用不按規(guī)定攤提,人為操縱利潤,采用倒軋賬的方式記賬等。有些會(huì)計(jì)人員知識(shí)結(jié)構(gòu)老化與專業(yè)知識(shí)較低,使得許多理論上完善的會(huì)計(jì)方法與復(fù)雜的會(huì)計(jì)技術(shù)無法實(shí)施,或在實(shí)施時(shí)大打折扣。

6.內(nèi)部會(huì)計(jì)監(jiān)督職能沒有發(fā)揮出來。內(nèi)部會(huì)計(jì)監(jiān)督要求會(huì)計(jì)人員對(duì)本企業(yè)內(nèi)部的經(jīng)濟(jì)活動(dòng)進(jìn)行會(huì)計(jì)監(jiān)督,但是中小企業(yè)的管理者常干預(yù)會(huì)計(jì)工作,會(huì)計(jì)人員受制于管理者或受利益驅(qū)使,往往按管理者的意圖行事,使會(huì)計(jì)的監(jiān)督職能幾乎無法揮。

7.原始憑證付出成本大,或者難以獲得。原始憑證的獲取要付出成本,是因?yàn)槠髽I(yè)在購買商品時(shí)要不要發(fā)票存在著不同的價(jià)格,若要發(fā)票,就要加價(jià),價(jià)格較高;不要發(fā)票價(jià)格較低,兩者的差價(jià)是稅款。還有的企業(yè)發(fā)生費(fèi)用后無法取得發(fā)票,只能用不合法的收據(jù),在上級(jí)主管部門攤派的費(fèi)用中支出。企業(yè)只好不做此賬,或相互之間調(diào)劑票據(jù)8.企業(yè)內(nèi)部控制制度不夠健全,也阻礙了中小企業(yè)會(huì)計(jì)規(guī)范化的發(fā)展。由于部分中小企業(yè)現(xiàn)有的人員素質(zhì)和管理水平較低,無法建立健全諸如內(nèi)部稽核、定額管理、計(jì)量驗(yàn)收、成本核算等制度,阻礙了中小企業(yè)會(huì)計(jì)規(guī)范化的進(jìn)程,造成了企業(yè)資產(chǎn)流失、浪費(fèi)嚴(yán)重、經(jīng)營管理混亂等。

二、規(guī)范中小企業(yè)會(huì)計(jì)核算的建議

1.加強(qiáng)相關(guān)法律法規(guī)的建設(shè)和執(zhí)行,促進(jìn)中小企業(yè)的全面健康發(fā)展。要解決中小企

業(yè)會(huì)計(jì)規(guī)范化問題,靠一兩家企業(yè)自我完善和會(huì)計(jì)人員努力是很難實(shí)現(xiàn)的。只有促進(jìn)中小企業(yè)的健康發(fā)展,解決企業(yè)融資困難,實(shí)現(xiàn)科學(xué)化管理,克服自身的弱點(diǎn)才能從根本上解決會(huì)計(jì)規(guī)范化的問題。解決這一問題的根本辦法就是執(zhí)行好現(xiàn)有的相關(guān)法律法規(guī),并根據(jù)經(jīng)濟(jì)發(fā)展的需要,適時(shí)制定、修改有關(guān)中小企業(yè)的法律法規(guī),這樣才能既促進(jìn)中小企業(yè)會(huì)計(jì)規(guī)范化建設(shè),加強(qiáng)中小企業(yè)的管理,又能為中小企業(yè)的全面發(fā)展保駕護(hù)航。

2.建立與我國中小企業(yè)相適應(yīng)的會(huì)計(jì)制度。在過去很長(zhǎng)一段時(shí)間里,國家在制定會(huì)計(jì)規(guī)范體系的過程中,很少考慮到中小企業(yè)會(huì)計(jì)需求與大企業(yè)和上市公司的差別,隨著中小企業(yè)在我國經(jīng)濟(jì)發(fā)展中的作用越來越重要,會(huì)計(jì)理論界對(duì)中小企業(yè)會(huì)計(jì)規(guī)范化問題日趨關(guān)注。中小企業(yè)會(huì)計(jì)制度的制訂應(yīng)遵循以下原則:

(1)適應(yīng)中小企業(yè)的特點(diǎn)。在會(huì)計(jì)制度設(shè)計(jì)中要考慮企業(yè)經(jīng)營管理組織體系的設(shè)置,并與此保持一致。由于中小型企業(yè)業(yè)務(wù)量較少,會(huì)計(jì)核算只能采用集中核算方式,即由會(huì)計(jì)機(jī)構(gòu)統(tǒng)一辦理。部分中小企業(yè)交易類型有限,經(jīng)營活動(dòng)比較簡(jiǎn)單,一般只需要簡(jiǎn)單的數(shù)據(jù),沒有對(duì)數(shù)據(jù)產(chǎn)生深層次分析的需要,因此應(yīng)允許一些企業(yè)不設(shè)會(huì)計(jì)機(jī)構(gòu)。會(huì)計(jì)人員一般以2~3人為宜,并指派一人擔(dān)任財(cái)務(wù)主管,在職責(zé)劃分上要注意不相容職責(zé)的分離,如出納、總賬與稽核,出納與總賬、明細(xì)賬的分離等。有些企業(yè)的會(huì)計(jì)工作也可由社會(huì)中介機(jī)構(gòu)代理。中小企業(yè)行業(yè)涉及面廣,會(huì)計(jì)科目設(shè)置上應(yīng)考慮通用性,針對(duì)采用獨(dú)資和合伙形式的中小企業(yè)所要承擔(dān)的無限責(zé)任,應(yīng)考慮對(duì)會(huì)計(jì)制度的影響;對(duì)于企業(yè)財(cái)產(chǎn)和個(gè)人家庭支出相互占用的情況,應(yīng)設(shè)置往來賬戶加以核算;適當(dāng)放寬憑證的認(rèn)定以解決中小企業(yè)難以獲得合法憑據(jù)的問題等?？傊?中小企業(yè)會(huì)計(jì)準(zhǔn)則的制定一定要充分考慮中小企業(yè)的特點(diǎn)。(2)重要性原則,要求提供的信息重點(diǎn)突出。與大型企業(yè)相比,會(huì)計(jì)信息需求者在中小企業(yè)中發(fā)生了變化。首先,稅務(wù)部門的納稅管理需求成為最主要的外部需求;其次,投資者的決策需求和管理者的管理需求相統(tǒng)一;最后是銀行貸款管理需求,但是此需求因銀行提供的貸款很少而相對(duì)薄弱。會(huì)計(jì)信息需求上的變化,決定了中小企業(yè)的會(huì)計(jì) 應(yīng)著眼于這些企業(yè)稅務(wù)上的需要和內(nèi)部信息的需求。(3)成本效益原則。會(huì)計(jì)信息的提是有成本的,企業(yè)在提供會(huì)計(jì)信息的過程中應(yīng)講求成本效益原則。(4)簡(jiǎn)便易行。由于中小企業(yè)業(yè)務(wù)量小、會(huì)計(jì)人員素質(zhì)參差不齊,會(huì)計(jì)制度設(shè)計(jì)時(shí)應(yīng)充分考到操作上的簡(jiǎn)便易行。

加強(qiáng)外部監(jiān)管力度。從目前我國中小企業(yè)的現(xiàn)狀來看,靠企業(yè)自身約束來規(guī)范會(huì) 計(jì)工作是不現(xiàn)實(shí)的,我們應(yīng)該更多的借助于外部監(jiān)管,幫助中小企業(yè)實(shí)現(xiàn)會(huì)計(jì)規(guī)范化。財(cái)政部門首先應(yīng)指導(dǎo)督促中小企業(yè)依《會(huì)計(jì)基礎(chǔ)工作規(guī)范》的要求建立健全賬簿體系,發(fā)現(xiàn)不符合《會(huì)計(jì)基礎(chǔ)工作規(guī)范》要求的,應(yīng)及時(shí)嚴(yán)肅處理;其次,財(cái)政部門還應(yīng)督促中小企業(yè)建立、健全會(huì)計(jì)內(nèi)部控制制度和內(nèi)部核算制度;最后,財(cái)政部門還應(yīng)切實(shí)地做好財(cái) 務(wù)人員的后續(xù)教育。稅務(wù)部門也應(yīng)改進(jìn)查核方式,改進(jìn)稅務(wù)人員對(duì)于中小企業(yè)的態(tài)度,并建立稅務(wù)代理人制度,以增加稅務(wù)申報(bào)速度,減輕稅務(wù)人員的工作負(fù)擔(dān),以便全心進(jìn)行查核工作。

我們相信,只要充分認(rèn)識(shí)到我國中小企業(yè)會(huì)計(jì)規(guī)范化進(jìn)程中存在的問題,并充分考慮到中小企業(yè)在經(jīng)濟(jì)發(fā)展中的重要性,有關(guān)方面齊抓共管、共同努力,定能把這項(xiàng)艱巨的工作做得更好。

覺得怎么樣，有5000字吧?。。?！累死了

二、徐州市營業(yè)執(zhí)照年審是否都必須提供財(cái)務(wù)審計(jì)報(bào)告

本須知適用于在江蘇省徐州工商局登記注冊(cè)的外商投資企業(yè)、外商投資企業(yè)分支機(jī)構(gòu)。

一、年檢對(duì)象。2009年12月31日前在我局登記注冊(cè)的外商投資企業(yè)、外商投資企業(yè)分支機(jī)構(gòu)（以下簡(jiǎn)稱企業(yè)）均為2009年度年檢對(duì)象。

二、企業(yè)申報(bào)期限：

年檢申報(bào)起止日期為：2010年3月1日至2010年6月30日。

三、年檢方法、網(wǎng)上操作步驟、年檢程序：

年檢方法：外商投資企業(yè)年檢實(shí)行網(wǎng)上年檢。企業(yè)從網(wǎng)上向我局傳輸年檢信息，我局接受數(shù)據(jù)后進(jìn)行預(yù)核；通過后，企業(yè)下載、打印已預(yù)核的年檢報(bào)告書，經(jīng)法定代表人簽字后，加蓋企業(yè)公章，連同其他年檢材料一并提交辦理年檢手續(xù)[住所在六縣（市）及賈汪的企業(yè)持年檢書面材料到所在地工商局監(jiān)管科申報(bào)年檢；住所在市區(qū)的企業(yè)持書面材料直接到市工商局外資處申報(bào)年檢]。依法應(yīng)當(dāng)辦理變更登記、備案登記的企業(yè)，均應(yīng)先期辦理變更登記、備案登記，領(lǐng)取新的營業(yè)執(zhí)照，然后申報(bào)年檢。

網(wǎng)上年檢系統(tǒng)的網(wǎng)址： http://www.xzgsj.gov.cn

網(wǎng)上操作步驟：

1、企業(yè)注冊(cè)，傳輸年檢信息．

（1）用戶注冊(cè)。企業(yè)登陸江蘇省徐州工商局電子政務(wù)網(wǎng)――點(diǎn)擊 “網(wǎng)上年檢申請(qǐng)”――申請(qǐng)注冊(cè)（牢記密碼）。

（2）企業(yè)傳輸年檢信息。用戶登陸網(wǎng)站，按要求真實(shí)、準(zhǔn)確、完整填報(bào)數(shù)據(jù)后，提交網(wǎng)上年檢申請(qǐng) 。

2、我局接收數(shù)據(jù)后進(jìn)行預(yù)核審。

3 、企業(yè)在提交申請(qǐng)五個(gè)工作日后登陸網(wǎng)站，查看告知信息。

通過預(yù)核審的企業(yè)，打印年檢報(bào)告書，向工商部門提交書式材料，申報(bào)年檢。

未通過預(yù)核審的企業(yè)，按“提示”修改數(shù)據(jù)，重新提交年檢申請(qǐng)，直至通過預(yù)核審，打印年檢報(bào)告書，向工商部門提交書式材料，申報(bào)年檢。

年檢程序（通過網(wǎng)上預(yù)核審后）：

1、企業(yè)提交年檢材料；

2、登記機(jī)關(guān)受理審查企業(yè)年檢材料；

3、企業(yè)繳納年檢費(fèi)（年檢費(fèi)５０元）；

4、登記機(jī)關(guān)在營業(yè)執(zhí)照副本上加蓋年檢戳記，并發(fā)還營業(yè)執(zhí)照副本。

四、年檢材料：

１、外商投資企業(yè)：

（1）年檢報(bào)告書 ( 網(wǎng)上預(yù)審?fù)ㄟ^后的打印件，用A4紙雙面打印 )

（2）企業(yè)指定的代表或者委托代理人的證明 ( 從網(wǎng)上下載 )

　（3）營業(yè)執(zhí)照副本（沒有換注冊(cè)號(hào)的企業(yè)，正、副本原件需全部提交）

　（4）經(jīng)會(huì)計(jì)師事務(wù)所審計(jì)的年度財(cái)務(wù)審計(jì)報(bào)告，審計(jì)報(bào)告需由兩名注冊(cè)會(huì)計(jì)師簽名并蓋章，同時(shí)加蓋會(huì)計(jì)師事務(wù)所公章，附會(huì)計(jì)師事務(wù)所加蓋公章的營業(yè)執(zhí)照副本復(fù)印件，并注明“與原件一致”

( 5 )企業(yè)經(jīng)營范圍中有屬于企業(yè)登記前置行政許可經(jīng)營項(xiàng)目的，必須提交有關(guān)部門核發(fā)的合法、有效的并加蓋企業(yè)印章的相關(guān)許可證件、批準(zhǔn)文件的復(fù)印件，并注明“與原件一致” ，同時(shí)提供原件以便核對(duì)。

　（6）企業(yè)有分支機(jī)構(gòu)的，需提交分支機(jī)構(gòu)的營業(yè)執(zhí)照副本復(fù)印件；有對(duì)外投資的，需提交所投資企業(yè)的營業(yè)執(zhí)照復(fù)印件并加蓋所投資企業(yè)公章。

2、外商投資企業(yè)分支機(jī)構(gòu)：除提供上述（1）、（2）、（3）、（5）所列材料外，還應(yīng)提交隸屬企業(yè)通過2009年度年檢后的營業(yè)執(zhí)照副本復(fù)印件，并加蓋隸屬企業(yè)公章。

五、年檢材料的要求：

1、企業(yè)提交的年檢材料應(yīng)齊全，內(nèi)容應(yīng)完整、準(zhǔn)確、真實(shí)，不得涂改。

　 2、所有年檢材料中，需法定代表人（負(fù)責(zé)人）簽字的法律文書，應(yīng)有法定代表人（負(fù)責(zé)人）親筆簽名；需加蓋企業(yè)印章的材料(包括年檢材料中為復(fù)印件的材料)均應(yīng)加蓋企業(yè)公章。

3、對(duì)不符合要求的材料將退回重報(bào)；對(duì)提交虛假材料的將按有關(guān)規(guī)定追究企業(yè)及其法定代表人、申報(bào)人的法律責(zé)任。

六、逾期年檢的法律責(zé)任：

凡6月30日前不按規(guī)定申報(bào)年檢的，我局將根據(jù)《公司登記管理?xiàng)l例》予以處罰，直至吊銷營業(yè)執(zhí)照。

咨詢電話：徐州工商局 85606154―7102 85606617

銅山工商局 83535331 金山橋分局 87794052

沛縣工商局 89676359 豐縣工商局 86781222

新沂工商局 88926337 邳州工商局 80161370

賈汪工商局 82359706 睢寧工商局 88331495

三、中國農(nóng)業(yè)銀行股份有限公司豐縣城關(guān)支行怎么樣？

中國農(nóng)業(yè)銀行股份有限公司豐縣城關(guān)支行是1994-03-30注冊(cè)成立的股份有限公司分公司(非上市)，注冊(cè)地址位于豐縣支農(nóng)路東招商場(chǎng)1#1-141、142、143。

中國農(nóng)業(yè)銀行股份有限公司豐縣城關(guān)支行的統(tǒng)一社會(huì)信用代碼/注冊(cè)號(hào)是91320321665758676T，企業(yè)法人史先帥，目前企業(yè)處于開業(yè)狀態(tài)。

中國農(nóng)業(yè)銀行股份有限公司豐縣城關(guān)支行的經(jīng)營范圍是：吸收公眾存款；發(fā)放短期、中期、長(zhǎng)期貸款；辦理國內(nèi)外結(jié)算；辦理票據(jù)承兌與貼現(xiàn)；發(fā)行金融債券；代理發(fā)行、代理兌付、承銷政府債券；買賣政府債券；從事同業(yè)拆借；結(jié)匯、售匯；從事銀行卡業(yè)務(wù)；提供信用證服務(wù)及擔(dān)保；代理收付款項(xiàng)；提供保管箱服務(wù)；代理資金清算；各類匯兌業(yè)務(wù)；代理政策性銀行貸款業(yè)務(wù)；貸款承諾；組織或參加銀團(tuán)貸款；外匯存款；外匯貸款；外匯匯款；外匯票據(jù)承兌和貼現(xiàn)；自營、代客外匯買賣；外幣兌換；外匯擔(dān)保；資信調(diào)查、咨詢、見證業(yè)務(wù)；保險(xiǎn)兼業(yè)代理業(yè)務(wù)；養(yǎng)老金托管及其他委托資產(chǎn)類托管業(yè)務(wù)；自營、代理貴金屬買賣業(yè)務(wù)；個(gè)人理財(cái)業(yè)務(wù)；企業(yè)、個(gè)人財(cái)務(wù)顧問服務(wù)；證券公司客戶交易結(jié)算資金存管業(yè)務(wù)；企業(yè)年金托管業(yè)務(wù)；產(chǎn)業(yè)投資基金托管業(yè)務(wù)；代理開放式基金業(yè)務(wù)；電話銀行、手機(jī)銀行、網(wǎng)上銀行業(yè)務(wù)；金融衍生產(chǎn)品交易業(yè)務(wù)；經(jīng)國務(wù)院銀行業(yè)監(jiān)督管理機(jī)構(gòu)等監(jiān)管部門批準(zhǔn)的其他業(yè)務(wù)。（依法須經(jīng)批準(zhǔn)的項(xiàng)目，經(jīng)相關(guān)部門批準(zhǔn)后方可開展經(jīng)營活動(dòng)）。

通過愛企查查看中國農(nóng)業(yè)銀行股份有限公司豐縣城關(guān)支行更多信息和資訊。

四、政府返稅收入財(cái)務(wù)如何記賬，是否交稅？

政府返稅收入屬于免稅收入，不繳納稅款，收到收入時(shí)直接計(jì)入營業(yè)外收入即可。

營業(yè)外收入主要包括：非流動(dòng)資產(chǎn)處置利得、非貨幣性資產(chǎn)交換利得、債務(wù)重組利得、政府補(bǔ)助、盤盈利得、捐贈(zèng)利得等。

1、非流動(dòng)資產(chǎn)處置利得包括固定資產(chǎn)處置利得和無形資產(chǎn)出售利得。

固定資產(chǎn)處置利得，指企業(yè)出售固定資產(chǎn)所取得價(jià)款和報(bào)廢固定資產(chǎn)的殘料價(jià)值和變價(jià)收入等，扣除固定資產(chǎn)的賬面價(jià)值、清理費(fèi)用、處置相關(guān)稅費(fèi)后的凈收益；無形資產(chǎn)出售利得，指企業(yè)出售無形資產(chǎn)所取得價(jià)款扣除出售無形資產(chǎn)的賬面價(jià)值、出售相關(guān)稅費(fèi)后的凈收益。

2、非貨幣性資產(chǎn)交換利得，指在非貨幣性資產(chǎn)交換中換出資產(chǎn)為固定資產(chǎn)、無形資產(chǎn)的，換入資產(chǎn)公允價(jià)值大于換出資產(chǎn)賬面價(jià)值的差額，扣除相關(guān)費(fèi)用后計(jì)入營業(yè)外收入的金額。

3、債務(wù)重組利得，指重組債務(wù)的賬面價(jià)值超過清償債務(wù)的現(xiàn)金、非現(xiàn)金資產(chǎn)的公允價(jià)值、所轉(zhuǎn)股份的公允價(jià)值、或者重組后債務(wù)賬面價(jià)值之間的差額。

4、盤盈利得，指企業(yè)對(duì)于現(xiàn)金等資產(chǎn)清查盤點(diǎn)中盤盈的資產(chǎn)、報(bào)經(jīng)批準(zhǔn)后計(jì)入營業(yè)外收入的金額。

5、政府補(bǔ)助，指企業(yè)從政府無償取得貨幣型資產(chǎn)或非貨幣型資產(chǎn)形成的利得。

擴(kuò)展資料：

稅收返還定義

1、稅收返還有兩方面的含義：1.中央對(duì)地方的稅收返還。中央的稅收返還制度就其性質(zhì)而言，是一種轉(zhuǎn)移支付，是年年都有的經(jīng)常性收入返還。中央財(cái)政對(duì)地方稅收返還數(shù)額，以1993年為基期年核定。

按照1993年地方實(shí)際收入以及稅制改革后中央和地方收入劃分情況，合理確定1993年中央從地方凈上劃的收入數(shù)額，并以此作為中央對(duì)地方稅收返還基數(shù)，保證1993年地方既得財(cái)力。

1994年以后，稅收返還額在1993年基數(shù)上逐年遞增，遞增率按全國增值稅和消費(fèi)稅增長(zhǎng)率的1：0.3系數(shù)確定，即全國增值稅和消費(fèi)稅每增長(zhǎng)1%，中央財(cái)政對(duì)地方的稅收返還增長(zhǎng)0.3%。

（國發(fā){1994}47號(hào)，國務(wù)院決定：中央政府對(duì)地方政府的稅收返還額的遞增率改為按本地區(qū)增值稅和消費(fèi)稅增長(zhǎng)率的1:0.3系數(shù)確定。）

2、2002年所得稅分享改革后，除鐵路運(yùn)輸、國家郵政、中國工商銀行、中國農(nóng)業(yè)銀行、中國銀行、中國建設(shè)銀行、國家開發(fā)銀行、中國農(nóng)業(yè)發(fā)展銀行、中國進(jìn)出口銀行、海洋石油天然氣、中石油、中石化企業(yè)繳納的企業(yè)所得稅全部屬中央收入外；

其余絕大部分企業(yè)所得稅和全部的個(gè)人所得稅實(shí)行中央與地方分享，分享比例2002年為5:5，2003年以來為6:4。地方分享部分省與市劃分辦法是：中央在豫企業(yè)和跨省經(jīng)營、集中匯繳企業(yè)所得稅及對(duì)儲(chǔ)蓄存款利息征收的個(gè)人所得稅地方部分；

金融證券、保險(xiǎn)、信托、信用社及非銀行金融機(jī)構(gòu)企業(yè)所得稅地方部分，跨省轄市經(jīng)營的河南高速公路發(fā)展有限責(zé)任公司、河南中原高速公路股份有限公司企業(yè)所得稅地方部分，省屬企業(yè)所得稅地方部分；

省屬企業(yè)事業(yè)單位與中央單位共同投資的股份制、聯(lián)營企業(yè)所得稅地方部分全部作為省級(jí)收入；

省與市縣共同投資的股份制、聯(lián)營企業(yè)所得稅地方部分分別按省、市股份和投資比重劃分為省級(jí)收入和市縣收入；市縣與中央共同投資的股份制、聯(lián)營企業(yè)所得稅地方部分為市縣收入；除上述外，市縣企業(yè)的所得稅和個(gè)人所得稅收入均為市縣收入。

3、2004年我國實(shí)行出口退稅機(jī)制改革，出口退稅由中央財(cái)政全額負(fù)擔(dān)改為中央和地方分擔(dān)。

財(cái)政部根據(jù)改革前各地出口退稅情況，核定各地出口退稅基數(shù)，基數(shù)內(nèi)退稅全部由中央負(fù)擔(dān)，超基數(shù)部分中央和地方按分享比例分擔(dān)。

2005年，分擔(dān)比例由中央和地方原按75:25改為按92.5:7.5比例分擔(dān)。

參考資料來源：百度百科-稅收返還

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