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[会计] 请教会计前辈 [复制链接]

发表于 2009-7-16 18:59 |显示全部楼层

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monthly BAS and PAYG lodgements

小弟最近从银行转行去会计，正在找工·虽然MYOB上学的时候用过一些，但是基本上忘的也差不多了。好在有书在，最近还可以重新学习一下。

不过上面这两个以前真的没有接触过，有没有会计的师哥师姐指点解释一下，具体是什么，要怎么做。

SkyLine

布鞋族

发表于 2009-7-16 19:50 |显示全部楼层

此文章由 SkyLine 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 SkyLine 所有！转贴必须注明作者、出处和本声明，并保持内容完整

Business Activity Statement
It is a way for the government to collect GST or for the company to get GST refund. on the BAS form, you will need to fill out Sales and Purchasing (to work out GST). Depending on the size of a company, frequency to lodge BAS can be varied. PAYG represents Pay As You Go. In stead of paying a lump sum Tax on year-end, a company is required to remit Tax based on revenue (at a nominated tax rate). Then after EOY, we only need to remit the difference or get refund. PAYG is part of BAS form. Frequency of lodging this again depends on the size of a company. PAYG also captures the Tax withheld when paying employees. On a BAS form, we will also find FBT installment, and some other items.

More info can be found on ATO website.

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