会计代理

Accounting and Tax

i. 简介 Introduction

为在菲律宾的中资企业，提供代理记账及报税服务，确保企业在菲律宾合法顺利开展经营活动。

Providing services of bookkeeping, accounting, and tax reporting to Chinese-funded enterprises in The Philippines so as to ensure that the companies can legally and smoothly carry out business activities in The Philippines.

ii. 服务内容 Services Content

（一）代理记账和报告

根据菲律宾会计准则和菲律宾财务报告准则的规定，做好代理记账和月度报告工作，包括：

1. 将交易登入会计系统，对支出项目进行检查，做好流水分录；设计会计凭证传递程序，做好凭证签收工作，指导客户公司妥善保管会计档案。具体为：簿记、预算编制、资金流动管理和MIS报告。

2. 工资处理和供应商管理。

3. 按照有关规定审核客户公司提供的原始凭证，必要时对条目进行调整，制定固定资产/延期计划，填制记账凭证，登记会计账册，及时编制会计报表。

4. 解释说明客户提出的有关会计处理、会计法规等问题，包括会计相关税收合规性：消费税和预扣税。

5. 根据菲律宾公认会计准则/国际财务报告准则编制财务报表，编写报告。

（二）代理报税

我们按照菲律宾国内税收局现行的法律法规进行以下工作：

1. 针对甲方的生产经营特点，制订最佳的税收申报方案；

2. 根据法律及税务机关要求，按照年度、季度及月份计算客户公司应该缴纳的税收额度；

3. 协助制作报表并依法向菲律宾国内税收局进行税务申报。

具体的保税工作分为直接税和间接税：

A. 代理报税：直接税

1）预提税-代扣代缴税款

2）公司所得税-应纳税额的计算和年度所得税的申报

3）转移定价报告

B. 代理报税：间接税

1）月度GST申报

2）年度GST申报、审计

（三）政府汇款及政府关系

1. 按照菲律宾法律法规每月向社会保障体系、菲律宾健康保险公司以及家庭发展共同基金汇入款项；

2. 就财税问题，协助客户处理好与税务部门及其他相关部门的关系。

(a) Agency services of accounting and reports

According to the accounting standards and financial reporting standards of The Philippines, providing bookkeeping and monthly reports agency services, including:

Inputting transactions into accounting system, checking expenditure items, and completing journal entries;

Designing delivery programme for accounting documents, signing and receiving accounting documents, and guiding client-company to keep accounting files properly.

Reviewing original documents provided by client-company, adjusting entries when necessary, planning for fixed assets/extension, filling in accounting documents, transferring into accounting leger, and preparing financial statements on a timely basis in accordance to relevant regulations.

Answering and explaining questions submitted by the client, which are related to accounting treatments and accounting laws and regulations.

Preparing balance sheet, income statement, general ledger, journal account and deferred account, making monthly bank reconciliation, and preparing monthly reports.

(b) Agency services of tax-declaration

We carry out the following works in accordance with current laws and regulations of The Philippines's tax revenue bureau:

Formulating the best and most reasonable tax-declaration plan according to the production and operation of client-company;

Calculating the amount of tax payable of client-company based on monthly, quarterly, or annual financial reports as required by the law and tax authorities;

Assisting in the preparation of reports and tax declarations to the tax authorities according to law.

(c) Government Relations

1. Monthly payments to the social security system, the national health     insurance company and the family development mutual fund in accordance with the laws and regulations of The Philippines;

2. Assisting the client to properly handle the relationship with the tax authorities and other related departments regarding financial and tax issues.