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A good manager (2)

1. Listen to those you manage. Managing is not just about talking a lot, telling people what to do and taking on a title.


2. Understand the people that surround you, and get to know their values.3. Communicate your values to each person on your "team" and why they're important. If you don't know what your values are, take some time out of your busy day and identify your values (health, family, financial, etc.).4. Show your teammates that you can be their leader.5. Help your teammates define and understand their values.6. Leverage your team's values in managing them as individuals. If health is important to them, give them time to go to the gym and work out. If their family is important, respect the time they may need to send their kids off to school in the morning or pick them up in the afternoon. Remember, our values are what makes us "tick". If you manage by respecting your team's values, they will give you 110% of their effort.7. Have a plan and share the plan with your team.8. Make sure to explain to your team that you will back them up if they're executing your plan.9. Celebrate success - high 5 your teammates, take them to lunch, etc....
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A good manager

MOTTO: The greatest discovery of my generation is that a human being can alter his life by altering his attitudes of mind (William James)Communicate.


Employees must be empowered with information so that they can make the best decisions, quickly and without the approval of higher-ups.Do not think you know everything. Listen to the people around you. Ask for their input when appropriate. Seeking help from individuals with expertise in specific areas is a sign of strength, not weakness.Delegate. You can't do everything yourself. And even if you could that would not be the most effective use of your time as a manager.Accept responsibility. A common mistake made by managers is to either delegate blame or simply not accept responsibility for that which happens under their guidance. Eventually, avoiding responsibility will catch up with a manager and usually not bode well for his or her future.Take time to get to know your people. Learn what makes them excited, how to motivate them, what they fear or worry about. Get to know them as individuals, because that's the only way you can effectively manage them.Do not try to show everyone who's in charge. Everyone in your group already knows who the new manager is. You don't have to make a big show about being "the boss".Be human. Just because you are the boss doesn't mean you can't laugh, or show emotion, or make an occasional mistake. Make doing a good job for your company fun.Protect your people. It's your job to stand up for your people and make sure they are treated as fairly as possible. They will return the loyalty.Set goals with your employees. Effective performance starts with clear goals. It is up to you as a manager to meet with your employees to develop attainable goals and guide them in their efforts to achieve those goals.Make the transition from worker to manager. Becoming a manager requires the development of a whole new set of business skills: people skills. Sometimes it is a tough transition, but with the proper tools and assistance, it will be a satisfying transition.Learn as more as you can. Today, more than at any other time, managers must be ready to change if the situation changes.Don't fool yourself that you can stop change. Instead, concentrate your efforts on taking actions that make a positive difference in your business life. Learn how to adapt to change and use it to your advantage instead of spending your energy fighting it. But do not change everything. Don't re-invent the wheel.Don’t get out of balance in your life. Our lives are made up of Seven Vital Areas: Health, Family, Financial, Intellectual, Social, Professional, and Spiritual. We will not necessarily spend time every day in each area or equal amounts of time in each area. But if in the long run, we spend a sufficient quantity and quality of time in each area, our lives will be in balance.Get enough sleep. For most people, they get the quantity of sleep, but they lack the quality of sleep. If you will plan your day, then work your plan, you will get more done, feel a higher sense of accomplishment, and experience less stress and enjoy a more restful night's sleep.Take a lunch break. Many do not take a lunch break, working through that time period in the hopes that it will give them more time to produce results. A lunch break, even a short fifteen minute break, gives us a chance to get our batteries all charged up again to more effectively handle the afternoon's challenges.If you are not yet a manager pretend you are and use these advices. The results will be surprising!
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A good Manager (3)

Becoming a good manager takes time and patience. It's great when we get some initial training, but that doesn't always happen. To start, check your current status as a manager - how effective are you now? There are many self checklists available on the web.


You should also consider having a 360 degree review completed. Once again, there are many good ones on the market.
Once you have an accurate picture of your strengths and weaknesses, start by focusing on your strengths - what are you really good at? What do others say that you do well? Consciously focus on maintaining these. Put a note in your personal diary to ensue that you review one of your areas of strength at least once a week. As Peter Drucker once said "Most people think they know what they are good at. They are usually wrong. More often people know what they are not good at - and even then more people are wrong than right. And yet, a person can perform only from strength. One cannot build performance on weaknesses, let alone on something one cannot do at all."
Now for your weaknesses - how do you manage these? Many of these are things that you will not easily change. Often managers spend an inordinate amount of time and energy trying to change things about themselves that they are unlikely to be able to change. But, there are some short cuts. My advice is to look at how you might best manage (not necessarily change) your weaknesses. For example, in my own case, I am not good at following up on detail type things. Therefore when I am working with a team, I find someone else who can do these for me. If I am working by myself, I make sure that I have a good diary system that keeps reminding me to do these things.
Additionally, for each of your weaknesses, ensure you have a good reference or support (process, person, network) that you can access when you need it. As a suggestion, list out each of your weaknesses and against each list a:
* tool, technique or process that you will use regularly and / or consult when the going gets tough
* person to whom you can turn for advice from time to time or when faced with a difficult situation
* book reference that will help get you through your challenging moments.
From my experience, many of the problems managers encounter with managing their weaknesses have to do with the people issues. For example, being too assertive (or not assertive enough), managing conflict, giving (or not giving) appropriate feedback, and so on. One of the best references I would recommend for the is "People Skills; How to assert yourself, listen to others and resolve conflict" by Robert Bolton. Every manager, no matter what style or level of proficiency they have, should have this reference book on their desk for when they are faced with that difficult people issue.
Two more things you should consider to help in your progress toward becoming a good manager. Firstly, have a good personal management plan. This should include not only your job priorities, but also your planned personal development actions and your team leadership activities.
And that brings me to the final point - team leadership. Sometimes you will have the opportunity to select all or certain members of your team. As well as their ability to do the job, new team members should be selected for:
* their ability to fit into the team and
* for the diversity they can add to the team.
You can do this informally (perhaps with the help of your team) or by using a profile such as the Team Management Profile (see Team Management Systems www.tms.com.au/) or the Belbin Team Roles Profile (www.belbin.com/). Even where you don't have the option of selecting your team, it's a good idea to conduct a team exercise using a profile such as the Team Management Profile to assess the team's preferences and in particular, any gaps that may cause the team to perform at a less than optimal level.
And one final piece of advice - plan to undertake some form of formal training / development at least every 18 months. This will not only help you learn and develop your management skills, but often also provides a much needed dose of self motivation or energy surge.

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A good manager (4)

LEADERS ARE born and not bred. Are they a breed of a higher caliber, and a greater businss acumen?


``The world has the habit of making room for the man whose words and actions show that he knows where he is going.'' - Napoleon Hill
``Winners can tell you where they are going, what the plan to do along the way, and who will be sharing the adventure with them.'' - Denis Waitley
``Genius is one percent inspiration and ninety-nine percent perspiration.'' - Thomas Edison
Leadership is often considered a form of success. In today's world climbing the ladder of success by making strides in the managerial positions is synonymous to leadership. What does it take to be a manager in an age where prodigies abound. With advances in technology giving rise to a new trend of young achievers, what does it take to groom achievers into good managers. There are certain qualities that you need to possess and cultivate in order to be a young and successful manager.
``Recognizing strengths and compensating for weaknesses represents the first step in achieving positive self regard.'' (Warren Bennis & Burt Nanus) Leadership is an art that can be mastered. Some people may have some inherent traits that make this task easier. As a manager you have to hold onfidence of your team and you should be able to stir them into action and guide their undertakings, and to tap the potential.
Cashman is the founder and CEO of LeaderSource, which has helped executives from companies such as Pillsbury, American Express, and Rollerblade to explore what it means to lead ``Leaders lead by virtue of who they are,'' he replies. ``If we want to be more effective with others, we first need to be more effective with ourselves.''
Insights to becoming an effective leader.
Hardworking
A manager is a leader first and a manager next A person who is hardworking will always command the respect of his subordinates. There is no substitute for industry and the 'sweat of your brow' has be. Learn everything you can that will keep you ahead and abreast. Striving for excellence has it's own rewards and a work well done will always be commendable. A leader always gives his best shot and never falls short of standards but makes a mark so that the rest of his team follows suit.
Personality
Personality does make a difference and a person who is unequivocal, not dogmatic and more resilient, with a lot of potential to hold the attention as well as a vibrant personality will make a good manager. A person who is not too mushy and one who is able to dominate without being despotic will be the ideal mix for an effective manager. Unless you drive and sway people you cannot get the work done.
Vocal/ articlulate/ communicative
You have to be articulate and vocal in expressing your ideas and expectations in order to communicate effectively. You should be able to convey what you need and be direct about it. It is often noted that people with good communication and language skills make it big and move ahead of others who are just good workers. There's nothing like a great vocabulary at your command to help you vehicle your thoughts and ideas and make them executable. It is advantageous if a manager is a good speaker, this proves that the person has a certain level of confidence and communication abilities.
Innovative
Quality ideas and authentic expression does make you a manager. Build a reputation of being fresh, genuine, concise and eager always. Good ideas will always get a nod and a die-hard spirit that makes the most of the existing resources and does the job come what goes into the making of a successful young manager.
People manager
Getting things done and done quickly, without compromising on quality, motivating people and chalking out a path that is to be taken is what people management is all about. Being able to tap the potential in the existing manpower and putting resources to the best use, making the most out of the least of resources is what people management is all about. An ability to plan and prepare for the future, monotor the progress and bring plansd to fruition. Organise important meetings and events is what is expected of a manager.
Trustworthy and integrity
Cultivate virtues like integrity and reliability. Make sure you don't shirk responsibility and shy away from difficult tasks. If you are enterprising you can move on to higher ranks and if you are not afraid of responsibility then the chances of success are high.
Credit where credit is due
If a person is better than you in some areas, you don't have to feel insecure or threatened by it. Appreciate this quality and make sure you publicly commend someone if the situation requires you to. Conversely if you have made up a mistake, learn to accept it and apologise. This proves that you are not the be-all, end- all and know all of everything.
Nothing works like a word of appreciation, a morale booster, or a pep talk. ``That was a great job you did''.
If you have something you dislike about a person, don't backbite about it, but offer cnstructive criticism to them.
Teamwork
A leader must be an all and all teambuilder. He should be able to cement teams together and also resolve conflicts. Providing emotional support and technical assistence and guidance whenevr necessary. If a person is not a team builder then his team will disintegrate sooner or later and he will be a failure. When two people cannot get along because of certain reasons a good mamanger sees to it that the discord is patched. Have a listening ear and make sure you address problem areas effectively. Be interested in the concerns of your team members and maintain a friendly, informal rapport with them. Understand the psychology of each person and make sure you deal with them accordingly. Don't brush aside their feelings and rub them the wrong way too many times. This may cause them to be bitter in the long run.
Set goals
The fact that you maintain a friendly rapport does not rule out the fact that you can be firm when you need to get your message across. Set targets and goals for your team and have meetings as a team and one-on one as well. Meet you staff atleast once a day and find out what they are doing and how they are faring. Call a meeting wenever it is necessary to do so.
Be the person others can look up to
Be the role model for the team. Conduct yourself in a way that evokes respect, recognition and admiration. A person who can offer a solution to problems that they cannot handle alone. An Easy going, and light hearted, friendly, optimistic attitude can handle frayed tempers. A power crazy autocratic person who does not take care that power corrupts, can misuse the power. He should not be manipulative but forthright and open. Be a go- getter and try and be a person who is a doer. A person who is focussed and has a vision in mind, and one who is single-minded in his efforts to achieve his goals.
There is no secret recipe or magical formula to become an effective leader overnight. It is a process of trial and error, successes and failures. Never stop learning, and with practice you can increase your success in leadership!
``The future will require those of us in such positions to keep our eyes, ears and minds open. It will require us to listen and to involve, to coach and to develop, to enrich and to motivate, to risk and to credit, to care and to express concern, and to laugh - especially at ourselves.'' (John H. Anthony)
What needs to be done and why?
What results have to be achieved?
What problems have to be overcome?
Is the solution to these problems straightforward or is there a measure of ambiguity?
Is this a crisis situation?
What is the time-scale for completing the task?
What pressures are going to be exerted on the leader?
The Team:
What is the composition of the team?
How well is the team organized?
Do the team members of the team work well together?
What will they want to get out of this?
How can the commitment of this particular team be achieved?
How are results to be obtained by satisfying their needs?
How are they likely to response to the various leadership styles or approaches may be adopted?
The individuals in the team
What are the strengths and weaknesses of each member of the team?
What sort of issues are likely to motivate them?
How are they likely to respond individually to various leadership styles?
Leadership Qualities:
Ability to work with people
Early responsibility for important tasks
A need to achieve results
Leadership experiences early in career
Wide experience in many functions
Ability to make deals and negotiate
Willingness to take risks
Ability to have better ideas than colleagues
Having talents 'stretched' by immediate bosses
Ability to change managerial style to suit the occasion.
A-Z of management:
Achieving results
Assertiveness
Benchmarking
Budgeting
Case presentation
Change Management
Clear thinking
Coaching
Communicating
Conflict management
Continuous improvement
Controlling
Coordinating
Corporate culture and how to manage it
Cost cutting
Counseling
Creative thinking
Crisis management
Delegating
Developing people
Empowerment
Getting on
How things go wrong and how to put them right
Improve organizational effectiveness
Innovating
Interviewing
Leadership
Managing your boss
Meetings
Motivating
Negotiating
Objective setting
Organizing
Performance management
Persuading
Planning
Policies
Power and politics
Presentations and effective speaking
Problem solving and decision making
Productivity improvement
Profit improvement
Re-engineering the business
Report writing
Strategic management
Stress management
Team management
Time management
Total quality management
Trouble shooting
Achieving results:
Three sorts of managers
* Those who make things happen
* Those who watch things happening
* Those who don't know what is happening
They define to themselves precisely what they want to do.
They set demanding but attainable time-scales in which to do it.
They convey clearly what they want done and by when.
They are prepared to discuss how things should be done and will listen to and take advice. But once the course of action has been agreed they stick to it unless events dictate a change of direction.
They are single-minded about getting where they want to go, showing perseverance and determination in the face of adversity.
They demand high performance from themselves and are somewhat callous in expecting equally high performance from every one else.
They work hard and work well under pressure; in fact, it brings out the best in them.
They tend to be dissatisfied with the status quo.
They are never completely satisfied with their own performance and continually question themselves
They will take calculated risks
They snap out of setbacks without being personally shattered and quickly regroup their forces and their ideas
They are enthusiastic about the task and convey their enthusiasm to others.
They are decisive in the sense that they are able to quickly sum up situations, define alternative courses of action, determine the preferred course, and convey to their subordinates what needs to be done.
They continually monitor their own, and their subordinates' performance so that any deviation can be corrected in good time.
Advice:
``Promises: if asked when you can deliver something ask for time to think. Build in a margin of safety. Name a date. Then deliver it earlier than you promised.''
Clear Thinking:
* Hardworking
Industry overcomes intelligence they say. And a person who is hardworking and a steady performer will always rank higher than a perso* Personality
* Vocal/articlulate/communicative
* Innovative
Exclaim ``this guy's an Einstein'', or She's an out and out professional and makes sure her work is top-class
* People manager
* Trustworthy and integrity
Credit where credit is due
* Teamwork
* Set goals
* Be the person others can look up to
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A good manager (5)

Learning on how to become a good manager will enable you to motivate a team, learn from previous mistakes, and gain respect from your team Leadership is quite natural for some, and can be a learned skill. Use leadership skills to benefit yourself and others around you at work, school or in recreation.


Steps
Listen to those you manage. Managing is not just about talking a lot, telling people what to do and taking on a title.
Understand the people that surround you, and get to know their values.
Communicate your values to each person on your "team" and why they're important. If you don't know what your values are, take some time out of your busy day and identify your values (health, family, financial, etc.).
Show your teammates that you can be their leader.
Help your teammates define and understand their values.
Leverage your team's values in managing them as individuals. If health is important to them, give them time to go to the gym and work out. If their family is important, respect the time they may need to send their kids off to school in the morning or pick them up in the afternoon. Remember, our values are what makes us "tick". If you manage by respecting your team's values, they will give you 110% of their effort.
Have a plan and share the plan with your team.
Make sure to explain to your team that you will back them up if they're executing your plan.
Celebrate success - high 5 your teammates, take them to lunch, etc....
Tips
Read books on coaching, leadership etc...
Always ask for feedback from your teammates
Leaders make mistakes and are not afraid to admit them
Be positive - always end any comment with a positive statement - i.e. "you're doing a great job! I like what you're doing!"
Try to avoid using the words "but" and "not"
Try yourself in online manager games such as http://www.hattrick.org/, http://www.kartmanager.info/ ...
Warnings
If you're being taken advantage of, you must dicipline individuals. Make sure that you have spoken to them about any issues that are out of the normal guidelines and that you have documented it. Confront them immediately--don't wait until it's out of control and someone else has to communicate it to you.
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Thue thu nhap doanh nghiep

Kế toán trưởng cần hướng dẫn các nhân viên kế toán về những khái niệm cơ bản được trình bày trong Luật thuế thu nhập doanh nghiệp; vận dụng các nguyên tắc kế toán đã được thừa nhận phù hợp với đặc điểm cụ thể của đơn vị. Trong phạm vi tài liệu này chỉ nghiên cứu những nội dung cơ bản có liên quan đến công tác kế toán thuế thu nhập.


Căn cứ tính thuế thu nhập doanh nghiệp là thu nhập chịu thuế và thuế suất. Thu nhập chịu thuế bao gồm thu nhập từ hoạt động sản xuất, kinh doanh. Dịch vụ trong và ngoài nước, thu nhập hoạt động tài chính và thu nhập bất thường.
Phương pháp tính thuế thu nhập
Việc xác định thu nhập định thuế chính xác là yêu cầu quan trọng của các nhân viên kế toán.
Đối với hoạt động sản xuất, kinh doanh, dịch vụ thu nhập chịu thuế được xác định theo công thức sau đây :
Thu nhập chịu thuế=Doanh thu thực thu - Chi phí hợp lý liên quan đến thu nhập chịu thuế
Đối với hoạt động tài chính thu nhập chịu thuế bao gồm các khoản chênh lệch về mua bán chứng khoán ngắn hạn, dài hạn; quyền sở hữu, quyền sử dụng tài sản, các khoản về cho vay lãi số kết dư khoản dự phòng, đầu tư tài chính ngắn và dài hạn và các khoản đầu tư tài chính khác.
Đối với hoạt động bất thường thu nhập chịu thuế là khoản chênh lệch về thanh lý tài sản, các khoản nợ không xác định được chủ, các khoản thu nhập những trước bỏ sót, số kết dư khoản dự phòng giảm giá hàng tồn kho và dự phòng nợ khó đòi...
Phương pháp tính tổng thu nhập chịu thuế và thuế thu nhập DN như sau:
Bước 1 : Tính doanh thu thuần.
Doanh thu thuần là khoản chênh lệch giữa tổng doanh thu theo hoá đơn với các khoản giảm trừ như chiết khấu bán hàng, giảm giá hàng bán, hàng bán bị trả lại và thuế tiêu thụ đặc biệt, thuế xuất khẩu phải nộp.
Công thức tính doanh thu thuần như sau :
Doanh thu thuần=Doanh thu hoá đơn-Chiết khấu bán hàng-Giảm giá hàng bán-Hàng bán bị trả lại-Thuế tiêu thụ đặc biệt, thuế xuất khẩu (nếu có)
Bước 2 : Tính lợi nhuận gộp về bán hàng.
Lợi nhuận gộp về bán hàng là khoản chênh lệch giữa doanh thu thuần với trị giá vốn hàng xuất bán và được xác định bằng công thức dưới đây:
Lợi nhuận gộp về bán hàng=Doanh thu thuần-Trị giá vốn hàng xuất bán
Bước 3 : Tính lợi nhuận thuần từ hoạt động kinh doanh :
Lợi nhuận thuần từ hoạt động kinh doanh là khoản chênh lệch giữa lợi nhuận gộp về bán hàng với chi phí bán hàng và chi phí QLDN của số hàng đã bán.
Công thức xác định :
Lợi nhuận thuần từ HĐKD=Lợi nhuận gộp về bán hàng-Chi phí bán hàng của số hàng đã bán-Chi phí QLDN của số hàng đã bán
Bước 4 : Tính lợi nhuận từ các hoạt động khác :
Lợi nhuận hoạt động khác bao gồm lợi nhuận từ hoạt động tài chính và lợi nhuận bất thường. Công thức xác định các loại lợi nhuận này như sau :
Lợi nhuận hoạt động TC = Thu nhập HĐTC - Chi phí HĐTC
Lợi nhuận bất thường = Thu nhập HĐTC - Chi phí HĐBT
Bước 5 : Tính tổng số lợi nhuận trước thuế.
Tổng lợi nhận trước thuế là tổng số lợi nhuận mà doanh nghiệp phải chịu thuế thu nhập và được xác định bằng công thức sau :
Tổng lợi nhuận trước thuế (thu nhập chịu thuế)=Lợi nhuận từ HĐSXKD+Lợi nhuận HĐTC+Lợi nhuận bất thường
Ngoài cách xác định như trên, tổng thu nhập chịu thuế còn có thể xác định theo công thức sau :
Tổng thu nhập chịu thuế=Doanh thu để tính thu nhập chịu thuế-Chi phí hợp lý+Thu nhập chịu thuế khác
Sau khi tính được tổng thu nhập chịu thuế, căn cứ vào thuế xuất thu nhập doanh nghiệp để tính ra số thuế thu nhập phải nộp theo công thức :
Thuế thu nhập phải nộp=Tổng thu nhập chịu thuế-Thuế xuất thuế thu nhập
Lưu ý :
- Doanh thu để tính thu nhập chịu thuế là toàn bộ tiền bán hàng, tiền cung ứng dịch vụ (không có thuế GTGT) và bao gồm cả các khoản trợ giá, phụ thu, phụ trội mà cơ sở kinh doanh được hưởng. Đối với cơ sở kinh doanh áp dụng phương pháp tính thuế GTGT theo phương pháp trực tiếp trên GTGT doanh thu để tính thu nhập chịu thuế là giá bên mua thực thanh toán có cả thuế GTGT.
- Một số trường hợp cụ thể xác định doanh thu chịu thuế thu nhập như sau:
Doanh thu bán hàng trả góp chỉ tính phần doanh thu theo giá bán thông thường (trả 1 lần) không bao gồm phần lãi trả chậm.
Hàng hoá, dịch vụ dùng để trao đổi, biếu tăng, doanh thu để tính thu nhập chịu thuế là doanh thu của hàng hoá, dịch vụ cùng loại hoặc tương đương trên thị trường tại thời điểm trao đổi biếu tặng:
Sản phẩm tự dùng, doanh thu để tính thu nhập chịu thuế là chi phí để sản xuất ra sản phẩm đó.
Hàng hoá, sản phẩm gia công, doanh thu để tính thu nhập chịu thuế là tiền thu gia công, gồm cả tiền công, nhiên liệu, động lực, vật liệu phụ và chi phí khác phục vụ gia công.
Đối với hoạt động thuê tài sản, doanh thu tính thu nhập chịu thuế là số tiền thu từng kỳ theo hợp đồng thuê. Trường hợp bên thuê trả trước một lần thì doanh thu để tính thu nhập chịu thuế là toàn bộ số tiền nhận trước.
Đối với hoạt động tin dụng, doanh thu tính thu nhập chịu thuế là lãi cho vay phải thu trong kỳ.
Đối với hoạt động kinh doanh bảo hiểm, tái bảo hiểm. Doanh thu để tính thu nhập chịu thuế là số tiền phải thu về phí bảo hiểm gốc, phái đại lý giám định, phí nhận tái bảo hiểm, tiền thu hoa hồng tái bảo hiểm và các khoản thu khác.
2. Kế toán thuế thu nhập doanh nghiệp .
Để phản ánh tình hình tính thuế và nộp thuế thu nhập doanh nghiệp, kế toán sử dụng tài khoản 3334 - Thuế thu nhập doanh nghiệp (TK này được đổi tên từ TK - Thuế lợi tức) và TK 421 - Lợi nhuận chưa phân phối (TK này đổi tên từ TK Lãi chưa phân phối).
Nội dung kết cấu của TK 334 - Thuế thu nhập doanh nghiệp như sau :
Bên Nợ - Số thuế thu nhập doanh nghiệp đã nộp vào NSNN.
Số thuế thu nhập doanh nghiệp được miễn giảm trừ vào số thuế phải nộp.
Số chênh lệch giữa số tạm nộp lớn hơn số phải nộp thực tế theo quyết toán.
Bên có : Ghi số thuế thu nhập doanh nghiệp phải nộp.
Tài khoản này có thuể có số dư Có hoặc số dư Nợ.
Số dư Có : Phản ánh số thuế thu nhập doanh nghiệp còn phải nộp.
Số dư Nợ : Phản ánh số thuê thu nhập doanh nghiệp nộp thừa cho NSNN.
Ví dụ 1 : Doanh nghiệp sản xuất A năm N có tài liệu sau đây :
(Đơn vị tính 1000đ)
(1) Các chứng từ thông báo của cơ quan thuế về số thuế thu nhập doanh nghiệp phải nộp trong năm, tổng số tiền phải nộp cả năm (tổng hợp theo các quý) : 35.000
(2) Các chứng từ nộp thuế thu nhập doanh nghiệp vào ngân sách Nhà nước (các giấy báo nợ của Ngân hàng), tổng hợp số tiền đã nộp : 33.000
(3) Báo cáo quyết toán thuế duyệt y : xác định số thuê nhập nhập doanh nghiệp phải nộp năm N : 40.000
Số thuế còn phải nộp năm N là 7.000 ( 40.000 - 33.000).
Ví dụ 2 : Doanh nghiệp sản xuất B, năm N có tài liệu sau :
(Đơn vị tính 1000đ)
(1) Các chứng từ thông báo hàng quý của cơ quan thuế về số thuế thu nhập doanh nghiệp phải nộp, tổng hợp được : 25.000
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