1 requirements for the use of accounting documents. Accounting documents shall be valid and effective. Legitimate, purport in accordance with the provisions of the laws and administrative rules and regulations have fill in the certificate, shall not use illegal vouchers; effective, is real obtain and fill in the document content requirements, complete elements.
2 books set requirements. Taxpayers shall, according to the requirements of setting general ledger, ledger, Journal (especially cash journal and bank deposit journal) and to fulfill their obligations to pay taxes on the other supporting books.
3 illegal treatment. Taxpayer fails in accordance with the provisions of the settings, keeping books or keep the vouchers for the accounts and the relevant information, not in accordance with the provisions of the financial and accounting systems or methods and the accounting software to account submitted to the tax authorities reference, failing to install and use the tax control device, illegal printing duty paid vouchers, shall be ordered by the tax authority to make a correction within a prescribed time limit, and depending on the circumstances given in fines and other administrative penalties.
4 books and vouchers for storage requirements. Taxpayers shall, in accordance with the provisions of the accounting archives management measures "to keep the books, vouchers for the accounts, tax payment receipts and other relevant information shall not be forged, altered or damaged without authorization.
5 enterprise financial accounting system and tax regulations are not consistent with the treatment approach. The financial and accounting systems or measures for the implementation of the taxpayer in conflict with the provisions of the tax law shall be calculated in accordance with the relevant tax provisions.
6 tax system requirements. The tax authorities according to the tax collection and management, and actively promote the tax control device. Taxpayers shall install and use the tax control facilities in accordance with the provisions, and shall not damage or unauthorized changes to the tax control device.
7 taxpayer financial and accounting system for the record system. Taxpayers engaged in production and operation shall, within 15 days from the date of receiving the business license, submit their financial and accounting systems or methods of accounting treatment and accounting software to the competent tax authorities for the record. In the use of computer accounting, the accounting software and instructions for use and the relevant information shall be submitted to the tax authorities for the record.