Preparation of accounting evidence

Hello.

 

 

 

 

If the first time in business, the personnel responsible for accounting or business establishment of a Sunday .. If requested, tax accounting books and to file an income tax return data by the agency. Letter, you slice it often don't know what to prepare.

 

I hope you enjoy your assistance in preparing resources and the following cases.

 

 

1.personnel expense

Job : (record mark, for people with disabilities, a date hired, and pre-tax Korea Trade-Investment Promotion Agency, the basic deduction target) certified copy of your residence register.

Retirement : (Retirement date and name of the employee, leaving together) his letter of resignation.

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2.Fring benefits

Mainly as an expense for employee morale, VAT receipts, vouchers and cash receipt card bill, receipt.

 

 

3.entertainment expenses

Spending by business to specific accounts, cards, cash receipt vouchers, tax invoice statement

 

 

4.Taxes and dues

Business license tax, car payment, car tax, and receipts.

 

 

5.Other expenses

VAT receipts, bills, vouchers and cash receipt card, simple receipts, tax receipts.

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6.Tangible assets(buildings, machinery and equipment, land.More than one million won, including vehicles, equipment, assets, etc.).

VAT receipts (well should check the appropriateness of its tax invoice, delivery times for three match the amount of evidence), regarding the payment details, asset acquisition agreement, lease rental schedule, contracts for leasing contracts, tax, registration.

 

 

7.State subsidies

National projects relevant national institutions such as subsidized by relevant contracts, national project implementation related subsidy for the execution time and amount, if a repayment obligations, all documents. Such as card details related to subsidies.

 

 

8.an insurance fee

All kinds of policy, confirmation of the four major insurances payments (employers, employees by business establishment classification) per year.

 

 

9.Interest expense

Annual payment of principal and interest on loans issued from the bank statement (mark required interest rates).

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10.Donations

Individual business or corporate donation receipt of a donation.