The results of the financial and economic activities of the enterprise are reflected in its financial statements. Its competent and timely maintenance ensures that the management makes the right management decisions, and also prevents possible sanctions from the tax authorities.
Instructions
Step 1
The composition of the reporting of a limited liability company (LLC) depends on the form of taxation it has chosen: general or simplified. Enterprises that apply the general taxation system submit to the Federal Tax Service authorities balance sheets, declarations for all types of taxes paid, information on the average number of employees, reports to the Pension Fund, Social Insurance Fund, statistical authorities. With the simplified system, balances are excluded from this list, the declaration must be submitted only for the single tax, in addition, the certification of the income and expense book is required.
Step 2
To ensure the formation of reliable reporting, monitor the completeness and accuracy of all primary documents, timely reflection of transactions on accounting accounts. Errors can lead to the fact that during the audit, the tax inspectorate does not recognize part of the costs and additional taxes.
Step 3
For the preparation of LLC reporting, use the unified forms of documents established by regulatory enactments. Stay tuned for updates, the tax authorities do not accept reports submitted in the form of an invalid revision. Eligible forms can be found in the legal framework or purchased from the tax office.
Step 4
If you use special programs for accounting: 1C, BEST, Parus, etc., then with the correct reflection of transactions, reporting on all types of taxes and balance sheet forms can be generated automatically. In the event that accounting is carried out manually, when filling out the declarations, carefully read the explanations to them in order to avoid mistakes.
Step 5
It is very convenient to keep records of LLC in Internet accounting, especially when it comes to a small business. Register on the e-accounting website, upload bank statements, information on income and expenses, employee salaries, and the system will generate reports itself, update their forms, calculate taxes, etc. In addition, with the help of such web services, you can submit reports to tax, statistical authorities and extra-budgetary funds in electronic form.
Step 6
Despite the automation of the processes of drawing up and submitting reports, balances, declarations and other calculations must be kept on paper, so print them and store them together with the tax inspection's marks of acceptance, mail about sending or electronic protocols if you send documents via the Internet.
