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从事合作、联户、合伙经营或雇工经营者,当每月平均经营收入额达到税务机关规定的限额时,必须建立帐册;而当上述工商业户的经营规模(人数)或月均收入额达到规定的第二个额度以上时,还必须按复式记帐的要求建立帐册。对达到必须建帐条件的业户,若其本身确无记帐能力,可以聘请财会人员(须经主管税务机关认可)记帐,暂时聘请不到的,报经税务机关批准,可以给予6至12个月的缓建期限,但要妥善保存进销凭证,建立进、销、存登记簿。对确无记帐能力的业户,报经税务机关批准,也可以暂不建帐或缓建帐,但必须建立和健全进、销的合法凭证,并把它装订或粘贴成册,妥善保存。凡未经税务
When engaging in co-operation, joint-stocking, partnership or employee employment, an account book must be established when the average monthly operating income reaches the limit prescribed by the tax authorities; and when the business scale (number of persons) or the average monthly income of the above- When the second limit above is specified, the books must also be set up as required for double entry. For those who have reached the conditions of account construction, if they themselves do not have accounting capacity, they may employ accountants (accountable by the competent tax authorities) to keep an account and temporarily hire them, they may, upon approval by the tax authorities, 12 months to build the deadline, but to properly save the invoice, the establishment of imports, sales, deposit register. For those who do not have the ability to record accounts, they may also report to the tax authorities for approval temporarily. However, they may temporarily suspend or slow down their accounts. However, they must establish and perfect the legal documents for entering and selling them, and bind or paste them into a booklet for proper preservation . Where without tax