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Accounting Internship Report


First, the internship purpose of Chengdu, has been praised by the "New Weekly" magazine as the "fourth city of China" after Beijing, Shanghai and Guangzhou. As a long-established historical and cultural city, Chengdu's position in China's economy and culture is evident. It is now at the same time as China's accession to the WTO, deepening the dual historical opportunities for the development of the western region, how to attract investment, build urban competitiveness, optimize the economic development environment, and set a good example for the western cities. As a major component of the state's fiscal revenue, taxation has undoubtedly played an extremely important role. Therefore, in order to deepen the understanding of taxation policies and understand the relationship between tax authorities, tax agencies and enterprises, I came to Chengdu Jinrui Taxation Office and conducted a one-month internship.
II. Introduction to Internship Unit Chengdu Jinrui Taxation Co., Ltd. was established with the approval of the Sichuan Provincial State Taxation Bureau and the Sichuan Provincial Local Taxation Bureau's Certified Tax Agents Management Center to provide tax agency, tax consulting and tax planning for enterprises. Tax agency service for services. The company is mainly divided into two departments: the General Department and the Agency Department. I am mainly working in the agency department.
III. Internship Achievements The main business of the agency is to do tax agency for enterprises, including: 1. Tax registration; 2. Tax calculation and taxation review; 3. Reporting and paying taxes and refunding taxes according to law; 4. Applying for tax reduction and exemption ; 5, the agency tax reconsideration, provide tax-related procedural tax law basis; 6, the production of tax-related documents.
During the one-month internship, I gained a lot of new knowledge and consolidated many old knowledge.
First of all, just a few days after I entered the company, I realized the strictness of the company system, and the dedication and enthusiasm of colleagues engaged in tax work. They have professional qualities and are not afraid of the sun and rain.
As far as the customer is concerned, as long as the customer has requirements, no matter how hard the colleagues are, they will act immediately and maximize the customer's consideration. For example, once I and my colleague went to the Chunxi Hotel to take the report, the customer's tax control xx is running out. Immediately added, and due to the restrictions of the tax-controlled cash register, must be bought before the afternoon, colleagues are not unhappy with this extra work, and promised to be sent before 17 o'clock. In the face of the deliberate martyrdom of some customers, colleagues are not only annoyed, but also smile to solve their doubts with relative patience. For example, the Chengdu government issued a decree on the placement of disabled persons. This is a good policy for the benefit of disabled comrades and reflects the superiority of the socialist countries. However, when colleagues send files and related materials to the hands of enterprises, the company believes that it is the government's intention to increase their taxation. It is very difficult to understand. Colleagues are not ignorant of the company's martyrdom. Deliberately shirking, but patiently explain to the enterprise, work in the enterprise, so that many companies finally understand the government's good intentions.
Secondly, the tax filing period determines the characteristics of the agency's business period. The monthly number 1 to 10 is the corporate tax return period, so the agent's business is also the busiest during this time. For a while, the time is relatively loose, and colleagues can use this time for themselves. "Charging", in the information provided, I can learn a lot of knowledge, especially the "Chengdu Tax Gazette". This magazine is sponsored by the Chengdu Local Taxation Bureau. Among them, in the "In the Tax Law Announcement" column, I can Understand the latest tax policy, for example, the “Notice of the Chengdu Local Taxation Bureau on Carrying out the Inspection of Tax Revenue Preferential Policies for Reemployment of Laid-off Workers”, “Improving Taxes According to Law”, I can understand the various illegal enterprises used to evade taxation. Style tricks, however, the height of the magic is one foot high, and the law is restored. It can always be used as a net. The "Carrying the World" column is my favorite. It tells us the collection and management of a tax through some specific examples. And there are some special cases. For example, my personal income tax collection, I originally only know the salary, salary income, the tax law stipulates that the monthly income after the removal of the fee of 800 yuan is the taxable income, but in fact, considering the nature of wages, salary Subsidies, subsidy income, non-taxation, must be deducted from personal income tax. For the purpose of calculation, the non-taxable items are deducted from the total income by 200 yuan, plus the tax law deducting the standard of 800 yuan, so in practice, according to 1000 The yuan/month quota is deducted, so wages, salaries taxable income = ╳ applicable tax rate - quick deduction.
IV. Summary of Evaluation In the short internship period of one month, I realized that the deepest is not the extensiveness and complexity of taxation. In the face of such various large and medium-sized enterprises, many kinds of taxes and various preferential policies, our tax work It also puts forward a severe test. How to communicate with enterprises, tax agencies, and tax authorities, how to communicate and achieve tacit understanding, and to convey accurate and effective information. I want to find a good system to make tax work complicated. To be simple and to use scientific management, we can create quality and efficiency. The emergence of the tax-controlled cash register is also the product of this inherent contradiction. It can be used by the tax department to easily obtain the monthly sales information of the taxation product and record it in the computer of the taxation department for the taxation department to implement the collection. , statistics, analysis, and auditing provide more effective, accurate and scientific first-hand information for the taxation department's collection and management work. At the same time, it can record every income truthfully. The owners do not have to keep the front desk in person, which not only reduces the management of the owners. The burden is also responsible for supervising the operation at the front desk, helping taxpayers strengthen their management, which effectively avoids the phenomenon of tax evasion.
This internship is beneficial, and I have prepared a lot of good knowledge and experience for me to enter the social work in the future.

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