您好,欢迎来到上海注册食品公司一站式服务中心!
电话:021-60252521,021-60252522

账簿是纳税人、扣缴义务人连续记录其各种经济业务的账册和簿籍
来 源:www.71-fuwu.com     发布时间:2016-7-5 11:04:15

1.记账凭证使用要求。记账凭证应合法、有效。合法,是指要按照法律、行政法规的规定取得填制凭证、不得使用非法凭证;有效,是要求取得和填制的凭证内容真实,要素齐全。


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.账簿设置要求。纳税人应按要求设置总账、明细账、日记账(特别是现金日记账和银行存款日记账)以及与履行纳税义务有关的其他辅助账簿。


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.违法处理。纳税人未按规定设置、保管账簿或者保管记账凭证和有关资料,未按规定将财务、会计制度或办法和会计核算软件报送税务机关备查,未按规定安装使用税控装置,非法印制完税凭证的,由税务机关责令限期改正,并视情节相应给予罚款等行政处罚。


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.账簿及凭证保管要求。纳税人应按《会计档案管理办法》规定保存账簿、记账凭证、完税凭证及其他有关资料,不得伪造、变造或者擅自损毁。


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.企业财务会计制度与税收规定不一致的处理办法。纳税人执行的财务、会计制度或办法与税收规定抵触的,依照有关税收规定计算纳税。


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.税控装置使用要求。税务部门根据税收征收管理的需要,积极推广税控装置。纳税人应当按照规定安装、使用税控装置,不得损毁或擅自改动税控装置。


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.纳税人财务、会计制度备案制度。从事生产经营的纳税人应当自领取营业执照之日起15日内,将其财务、会计制度或者财务、会计处理办法和会计核算软件,报送主管税务机关备案。采用计算机记账的,其记账软件和使用说明及有关资料在使用前也应当报送税务机关备案。


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.



上海食品公司注册官方网站:http://www.71-fuwu.com/ 


最新内容:

    联系方式

  • 值班经理:段经理
  • 联系电话:60252821 60252822
  • 值班手机:18930030700 17721089050
  • 公司邮箱:maikecaiwu@126.com
  • 公司地址:中国.上海市闸北区共和新路3699号【共和国际商务大厦A610室】
扫一扫,关注我们!

扫一扫,关注我们!

Copyright © 2015 上海中小型企业一站式服务中心 版权所有  沪ICP备07029374号 网站地图

QQ客服热线