(On December 15, 2006 national tax General makes 17th, announced since on January 1, 2007 up purposes) first article to specification and strengthening individual industrial and commercial households tax levy management, promote individual industrial and commercial households strengthening economic accounting, according to People's Republic of China tax levy management method (following referred to tax collection method) and implementation rules and State on forwards national tax general strengthening individual private economic tax collection strengthened audit levy work views of notification, developed this approach.
    Article engaged in the production, operation and have a fixed place of production, management of individual businesses, should be in accordance with laws, administrative regulations and the regulations set up, use and custody of the books and vouchers, and based on the legitimate and valid vouchers bookkeeping accounting.
    Tax authorities should take effective measures to consolidate existing establish accounts results, actively guide the individual to establish a sound book, properly accounted for tax.
    Article meets one of the following individual industrial and commercial households, you should set up multiple accounts: (a) the registered capital of more than 200,000 yuan.
    (B) the taxpayer of VAT taxable sales or sales tax the taxpayer (business) in more than 40000; engages in the production of the monthly sales VAT taxpayers in more than 60000; engages in wholesale or retail of VAT taxpayer's monthly sales of more than 80000 Yuan.
    (C) provincial tax authorities shall set the duplex's other cases.
    Article meets one of the following individual industrial and commercial households, you should set up simple books, and actively create conditions to set up multiple accounts: (a) the registered capital of less than 100,000 yuan and 200,000 yuan.
    (B) the taxpayer of VAT taxable sales or sales tax the taxpayer (business) amount to 40000 RMB 15000 Yuan; VAT taxpayers engaged in production months sales of 30000 to 60000 Yuan; engages in wholesale or retail sales tax of taxpayer's monthly sales at the 40000-80000 Yuan.
    (C) the simple account of provincial tax authorities should be set up in other circumstances.
    Fifth taxpayers referred to in above months sales or monthly turnover, turnover refers to the individual average monthly sales or previous tax year; new business households of self-employed for estimated annual operating period the average monthly sales or turnover.
    Sixth do not meet these standards establish accounts of individual approved by tax authorities at or above the County, in accordance with the provisions of the law on tax collection and management, creating income and expenditure documents album, purchase registers of retail sales or use tax managed appliance. Seventh to establish accounts standards of individual businesses, should, according to its production and management situation and the condition of the set book as provided herein, control select to set multiple accounts or simple account, and report to the competent tax authorities for their records.
    Books, once confirmed, shall not make changes in a tax year.
    Eighth to establish accounts standards of individual businesses, it should be since the date of business license or tax obligations in the 15th, in accordance with the laws, administrative regulations and the relevant provisions of the measures set books and handle the accounting shall not be forged, revised or damaged without authorization, account books, vouchers, tax payment receipts and other relevant information. Nineth setting on multiple accounts individually according to the individual business accounting system (draft) provisions setting up General Ledger, ledger, day book, financial accounting, financial revenue and expenditure of the facts.
    Costs and expenses charged and other accounting provisions in accordance with the individual income tax procedures (trial implementation) implementation.
    Set the summary accounts of individual businesses should set operating income account, account operating costs, goods (materials) revenue, inventory purchase goods (materials) inventory sheets and income statements, records of income and expenditure and reflect the production, operation and simple accounting. Tenth multiple books, cash receipts journal, bank deposit journal and the General ledger must use this type, other books can choose according to the actual business flyers books.
    Summary book-Edition should be used.
    The chronological order of the books and vouchers shall fill in the binding or pasting.
    Built account for a variety of account books, accounting documents, reports, tax payment receipts and other relevant tax-related data shall be kept for 10 years. 11th set duplex when individual businesses file tax returns accounts, submit to the local competent tax authorities shall, in accordance with the provisions of financial accounting statements and related tax information.
    Monthly accounting statement shall quote in 10th following the end of the month, reported in the annual financial statements shall be prepared in the 30th after the end of the year.
    12th-owned businesses employ an approved accounting bookkeeping business professional institutions or qualified accounting personnel to establish accounts and management accounts.
    13th article in accordance with the provisions of the tax authorities require the use of a tax controlled gathering machine businesses, tax controlled gathering machine for the output of the full written record, can be regarded as business income. 14th the tax authorities to tax audit collection in the building accounts.
    Establish accounts early, can also use audit collection and regular tax collection methods.
    15th article in accordance with the established accounts transferring jurisdiction of the Division of tax ownership of the right to establish accounts, mainly to pay value added tax, consumption tax businesses, by the State tax Bureau to supervise establish accounts and management to pay business tax based businesses, by the local tax Bureau to supervise establish accounts and management.
    16th in accordance with this Regulation shall set up account books of individual industrial and commercial households, with tax collection and management law 35th second to sixth in the first paragraph of article one of the, the tax authority has the right to according to the detailed rules for the implementation of the tax collection and management law tax payable shall be approved by the method provided for in the 47th. 17th in accordance with this Regulation shall set up account books of individual violations of the relevant laws, administrative regulations and these rules, provisions on the books set up, use and care, State administration of taxation and local taxation Bureau in accordance with the relevant provisions of the law on tax collection and management for processing.
    But for the same violations of individual industrial and commercial households, State administration of taxation and local taxation shall not be punished.
    18th individually establish accounts involved in the work of the relevant account books, documents, forms, and in accordance with the relevant regulations.
    19th article this way called "above" all contain this number.
    20th of all provinces, autonomous regions, municipalities, separately listed cities national taxation and local taxation based on these measures, formulate specific implementing measures, and reported to the State administration of taxation records. 21st article this way come into force on January 1, 2007.
                                                                On June 19, 1997, issued by the State administration of taxation individually establish accounts of the interim measures for the administration of the repealed simultaneously.