- Shiloh, Nylon thread, hook, needle file, drill
that future book income and costs looked properly prepare for ittitle and the final list.It is desirable that these sheets are made of a solid paper material rather than the documents themselves.The best option for this purpose would be a thin cardboard.
Now you need to arrange all documents according to certain criteria.Once the material is ready for suturing, put it between the title and the final sheet, then align the paper.Also, you should re-check that all the documents are stacked in the correct order.Otherwise, you will have to flash the new pages of the book, and it's not the most pleasant job.
for ligament A4 sheets will be enough four holes at the end
of the sheet.These openings can be performed using an ordinary sewing.Once you pierce all the sheets expand via Needle (round file) prepared hole.
Pass through each hole nylon thread with a hook.The thread must be held in each aperture at least five times (thus, the maximum degree of reliability ligament).After that you need to tie a rope to prevent spillage of the book in the future.
It should be noted that awl can not always come to your rescue.For example, when you need to make a huge pile of sheets.In such situations, you can use a drill.When drilling a try as tightly as possible to keep the sheets.Handle needle files obtained hole is optional.
Tip 2: How to fill a book of income and expense
Book of income and expense is the tax register, providing the correct calculation of the single tax.Single taxpayers applying the simplified tax system, it is necessary to take into account income and expenses used to calculate the tax base for calculation of tax and fill a book of income and expense.Books can be carried out on paper, manually or electronically.
taxpayers using paper carrier must first laced the book, its pages numbered, indicate the total number of pages and assure the inscription signed by the SP or the head of the organization and the press.Then book design provide to the tax authorities, which will put it in the signature and stamp.Then proceed to fill the book.
taxpayer who book in electronic form, it is necessary to know the following.After the end of the reporting period (calendar year), taxpayers are required to print a book, numbered and laced it indicate the total number of pages, as signed and sealed.
All business transactions are recorded in the book every day, or the day they occurred.The reason is the data source documents.Conduct of business books on paper admits the commission of errors to correct them if they are substantiated, confirmed the signature, the date they are made, and sealed (if applicable).
now turn to how to fill in the book of income and expense.Filling the cover sheet to do first.It states, in addition to all the information about the organization or individual entrepreneur address.Location Russian organizations consider the place of its state registration, so in the "address" indicates a legal address.
It should be noted that the partition «I» - the only one that is filled with taxpayers using tax revenue object.Taxpayers using taxable income minus expenses, to completely fill the section «I» make calculations under Section «II» book.In the «I» revenues reflect on the day of receipt of funds to the account or in cash, and the cost - after their actual implementation.
basic documents on the basis of which is the formation of the tax base of tax payment orders are for non-cash settlements or credit cash order at the cash.The expense amount "input" VAT is a separate species, but because it is written in the book of records as a separate line.Losses of previous tax periods carried forward, are recognized in the section «III», they do reduce the tax base of the tax.
Gains and losses determined and recorded in the book of record separately for each quarter and cumulatively from the beginning of the year at the end of the reporting period: for I quarter, six months, nine months and a year.
How to fill a book of income and expense guidance for "uproschentsev."However, the Tax Code does not impose a duty on the registration book of record on taxpayers.Article 346.24 of the Tax Code states that only the organization on simplified taxation must keep records of income and expenses in the book, the form and procedure for filling that are approved by the Russian Ministry of Finance.
General requirements for completing the Book of income and expenditure of organizations and individual entrepreneurs, applying the simplified taxation system organizations and individual entrepreneurs are the Book of income and expense (hereinafter - the book) in chronological order on the basis of primary documents positional wayreflect all business transactions in the reporting (tax) period.