會計代理

Accounting and Tax

i. 簡介 Introduction

為在菲律賓的中資企業，提供代理記賬及報稅服務，確保企業在菲律賓合法順利開展經營活動。

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. 服務內容 Services Content

（一）代理記賬和報告

根據菲律賓會計準則和菲律賓財務報告準則的規定，做好代理記賬和月度報告工作，包括：

1. 將交易登入會計系統，對支出項目進行檢查，做好流水分錄；設計會計憑證傳遞程序，做好憑證簽收工作，指導客戶公司妥善保管會計檔案。具體為：簿記、預算編制、資金流動管理和MIS報告。

2. 工資處理和供應商管理。

3. 按照有關規定審核客戶公司提供的原始憑證，必要時對條目進行調整，制定固定資產/延期計劃，填制記賬憑證，登記會計賬冊，及時編制會計報表。

4. 解釋說明客戶提出的有關會計處理、會計法規等問題，包括會計相關稅收合規性：消費稅和預扣稅。

5. 根據菲律賓公認會計準則/國際財務報告準則編制財務報表，編寫報告。

（二）代理報稅

我們按照菲律賓國內稅收局現行的法律法規進行以下工作：

1. 針對甲方的生產經營特點，制訂最佳的稅收申報方案；

2. 根據法律及稅務機關要求，按照年度、季度及月份計算客戶公司應該繳納的稅收額度；

3. 協助制作報表并依法向菲律賓國內稅收局進行稅務申報。

具體的保稅工作分為直接稅和間接稅：

A. 代理報稅：直接稅

1）預提稅-代扣代繳稅款

2）公司所得稅-應納稅額的計算和年度所得稅的申報

3）轉移定價報告

B. 代理報稅：間接稅

1）月度GST申報

2）年度GST申報、審計

（三）政府匯款及政府關系

1. 按照菲律賓法律法規每月向社會保障體系、菲律賓健康保險公司以及家庭發展共同基金匯入款項；

2. 就財稅問題，協助客戶處理好與稅務部門及其他相關部門的關系。

(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.