The end and beginning of each month are the busiest and most important times for accountants, as the results of a month's work need to be consolidated, financial statements prepared, and tax declarations submitted during these few days. The busier things get, the more likely mistakes can occur. Therefore, accountants should categorize their monthly tasks, prioritize them according to urgency and importance, and avoid working blindly. Below, taking general VAT taxpayers as an example, we will enumerate the key points that accountants should pay attention to each month:
### 1. Calculation of VAT Amounts
(a) Actively verify sales transactions, promptly issue output invoices, and confirm the current month’s output VAT amount.
Sales are a key focus of a company’s daily operations and lie at the core of its business activities. Sales invoices serve as legal documentation for financial bookkeeping and confirmation of business transactions. Therefore, when sales transactions occur, companies should issue invoices to the other party as soon as possible to clarify the sales situation for the current month.
From the signing of a contract, to the company’s shipment of goods, and further verification...
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