As the year 2026 enters the last quarter, Beijing enterprises are entering the peak period of year-end account closure, tax clearance and annual statement preparation, and the number of inquiries for "year-end account closure avoidance" has recently increased by nearly 180%. Recently, the number of Beijing enterprises inquiring about "closing accounts at the end of the year to avoid pitfalls" has increased by nearly 180%. Behind this wave of account closure is the tightening of tax policies, the strengthening of data comparison, and the urgent demand of enterprises for compliance risk avoidance and optimization of tax burden!
Closing accounts at the end of the year is not only the routine work of financial personnel, but also the centralized exposure period of enterprises' tax risks throughout the year. From the actual research, the policy dilemmas often encountered by Beijing enterprises at the end of the year in closing accounts are mainly concentrated in four dimensions:
Some enterprises have been shipped but not invoiced, and invoiced but not shipped, resulting in inconsistency between the point of time of revenue recognition and the caliber of taxation, which triggers verification risks.
Failure to account for uninvoiced expenditures, inter-period expenses, personal advances, etc., may be recognized as a false cost.
Small and micro-enterprises, high-tech enterprises, and additional deduction for R&D expenses did not apply in time or had incomplete information, and missed the opportunity for tax reduction.
Inconsistencies between social security reporting data and book wages are susceptible to system alerts that trigger manual verification. The refinement of the policy and the comparison of data make the risk of closing the books at the end of the year steeper.
In this context, advance planning and standardized operation have become the core choice for Beijing enterprises to avoid risks and stabilize development. 📌Beijing company registration, financial and tax compliance, difficult cancellation, qualification licenses and other issues.Welcome to sweep the code to add our online customer service (micro letter: jxhqcy890 / cell phone: 16625410105), the arrangement of the manager to answer questions, provide professional advice and full one-on-one service!
The year-end closure of accounts for Beijing enterprises has to comply with the Accounting Standards for Business Enterprises (ASBE) as well as meet the requirements for tax declaration. We have sorted out four major points to avoid the pitfalls and help enterprises to pass through smoothly:
-Revenue is recognized in strict accordance with the contractual point of completion of performance obligations, avoiding advancement or deferral. -For revenues that have been shipped but not invoiced, make proper account records and complete the invoicing or declaration for inspection before the end of the year.
All costs and expenses must be supported by legal documents, and non-invoiced expenditures should try to complete the invoices before the end of the year or be dealt with through compliant channels. Inter-period costs are apportioned on an accrual basis, avoiding one-off charges to a particular year.
-Check whether you meet the conditions of small and micro enterprises, high-tech enterprises, and additional deduction for R&D expenses, etc., and prepare your declaration in advance. -Beijing local financial incentives, industrial support funds, etc. should also be applied in time to avoid missing the window period.
-Check the consistency of book wages, social security declaration base and provident fund declaration base, and make timely adjustments when discrepancies are found. For part-time, temporary workers and other forms of employment, declare social security or labor compensation tax according to regulations. Tip: Closing the books at the end of the year is not only a financial exercise, but also a compliance battle. Self-inspection in advance, timely rectification, in order to avoid the risk of the next year's audit.
📌Beijing company registration, financial and tax compliance, difficult cancellation, qualification licenses and other issues.Welcome to sweep the code to add our online customer service (micro letter: jxhqcy890 / cell phone: 16625410105), the arrangement of the manager to answer questions, provide professional advice and full one-on-one service!
It is worth noting that the end of the year closing accounts is not a simple "reconciliation + closing", but also need to take into account the tax declaration, policy matching, information retention and other multiple links. For example: -How to ensure that the R&D expenses are collected in line with the requirements of the new policy? Can the preferences for small and micro enterprises be stacked with those for high-tech enterprises? -How to optimize the salary structure to control costs after the adjustment of social security base? All these questions need to be combined with the actual situation of the enterprise to carry out professional calculations and process design, otherwise it is easy to fall into the predicament of "the account is leveled, but the risk is coming". The end of the year off the tide of accounts, in essence, is the rational choice of enterprises to comply with the operation and sound development. In today's data comparison and policy tightening, the end of the year to close the accounts to do a solid, is to clear the obstacles for the development of enterprises in the coming year. If you are troubled by the various problems of the end of the year accounts closure, or want to understand the whole process of the end of the year accounts closure of Beijing enterprises and pit avoidance program, you can directly consult us - the professional team will be free for you to sort out the "2026 Beijing Enterprises End of the Year Accounts Closure Pit Avoidance Guide", to help you avoid the blind spot of the policy.
📌Beijing company registration, financial and tax compliance, difficult cancellation, qualification licenses and other issues.Welcome to sweep the code to add our online customer service (micro letter: jxhqcy890 / cell phone: 16625410105), the arrangement of the manager to answer questions, provide professional advice and full one-on-one service!
