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个体户营业额建账有要求吗?

发布时间:2020-12-31 13:24:39   点击:次 来源:http://www.jiuxingkuaiji.com

1
One
根据《个体工商户建账管理暂行办法》的规定:从事生产、经营并有固定生产、经营场所的个体工商户,都应当按照法律、行政法规和本办法的规定设置、使用和保管账簿及凭证,并根据合法、有效凭证记账核算。税务机关应同时采取有效措施,巩固已有建账成果,积极引导个体工商户建立健全账簿,正确进行核算,如实申报纳税。
According to the provisions of the Interim Measures for the administration of the establishment of accounts for individual industrial and commercial households, individual industrial and commercial households engaged in production and operation and with fixed production and operation sites shall set up, use and keep account books and vouchers in accordance with laws, administrative regulations and the provisions of these measures, and keep accounts according to legal and effective vouchers. At the same time, the tax authorities should take effective measures to consolidate the existing results of establishing accounts, actively guide individual businesses to establish and improve account books, correctly conduct accounting, and truthfully declare and pay taxes.
02
02
符合下列情形之一的个体工商户,应当设置复式账:
Individual businesses that meet one of the following conditions shall set up double entry accounts:
(一)注册资金在20万元以上的。
(1) The registered capital is more than 200000 yuan.
(二)销售增值税应税劳务的纳税人或营业税纳税人月销售(营业)额在40000元以上;从事货物生产的增值税纳税人月销售额在60000元以上;从事货物批发或零售的增值税纳税人月销售额在80000元以上的。
(2) The monthly sales (business) amount of taxpayers selling VAT taxable services or business tax taxpayers is more than 40000 yuan; the monthly sales amount of VAT taxpayers engaged in the production of goods is more than 60000 yuan; the monthly sales amount of VAT taxpayers engaged in the wholesale or retail of goods is more than 80000 yuan.
(三)省税务机关确定应设置复式账的其他情形。
(3) Other circumstances in which the provincial tax authorities determine that double entry accounts should be set up.
03
03
符合下列情形之一的个体工商户,应当设置简易账,并积极创造条件设置复式账:
Individual businesses that meet one of the following conditions shall set up simple accounts and actively create conditions to set up double accounts:
(一) 注册资金在10万元以上20万元以下的。
(1) The registered capital is more than 100000 yuan but less than 200000 yuan.
(二) 销售增值税应税劳务的纳税人或营业税纳税人月销售(营业)额在15000元至40000元;从事货物生产的增值税纳税人月销售额在30000元至60000元;从事货物批发或零售的增值税纳税人月销售额在40000元至80000元的。
(2) The monthly sales (business) amount of taxpayers selling VAT taxable services or business tax taxpayers is between 15000 yuan and 40000 yuan; the monthly sales amount of VAT taxpayers engaged in the production of goods is between 30000 yuan and 60000 yuan; the monthly sales amount of VAT taxpayers engaged in the wholesale or retail of goods is between 40000 yuan and 80000 yuan.
(三) 省税务机关确定应当设置简易账的其他情形。
(3) Other circumstances in which the provincial tax authorities determine that simple accounts should be set up.
04
04
上述所称纳税人月销售额或月营业额,是指个体工商户上一个纳税年度月平均销售额或营业额;新办的个体工商户为业户预估的当年度经营期月平均销售额或营业额。
临沂代理记账
The above-mentioned monthly sales or turnover of taxpayers refers to the average monthly sales or turnover of individual businesses in the previous tax year; the newly established individual businesses are the estimated average monthly sales or turnover of the business period of the current year.
达不到上述建账标准的个体工商户,经县以上税务机关批准,可按照税收征管法的规定,建立收支凭证粘贴簿、进货销货登记簿或者使用税控装置。
Individual industrial and commercial households that fail to meet the above accounting standards may, with the approval of the tax authorities at or above the county level, establish a paste book of income and expenditure vouchers, a register book of purchase and sales, or use tax control devices in accordance with the provisions of the tax administration law.
达到建账标准的个体工商户,应当根据自身生产、经营情况和本办法规定的设置账簿条件,对照选择设置复式账或简易账,并报主管税务机关备案。账簿方式一经确定,在一个纳税年度内不得进行变更。
Individual industrial and commercial households that meet the standards for establishing accounts shall, according to their own production and operation conditions and the conditions for setting up account books as stipulated in these measures, choose to set up double entry account or simple account by comparison, and report to the competent tax authorities for the record. Once the method of account book is determined, it shall not be changed in a tax year.
达到建账标准的个体工商户,应当自领取营业执照或者发生纳税义务之日起15日内,按照法律、行政法规和本办法的有关规定设置账簿并办理账务,不得伪造、变造或者擅自损毁账簿、记账凭证、完税凭证和其他有关资料。
An individual industrial and commercial household that meets the standards for establishing accounts shall, within 15 days from the date of obtaining the business license or the occurrence of tax obligations, set up account books and handle accounts in accordance with the relevant provisions of laws, administrative regulations and these measures, and shall not forge, alter or damage account books, accounting vouchers, tax payment vouchers and other relevant materials without authorization.
设置复式账的个体工商户应按《个体工商户会计制度(试行)》的规定设置总分类账、明细分类账、日记账等,进行财务会计核算,如实记载财务收支情况。成本、费用列支和其他财务核算规定按照《个体工商户个人所得税计税办法(试行)》执行。
Individual businesses with double entry accounts should set up general ledger, subsidiary ledger, journal, etc. according to the accounting system for individual businesses (for Trial Implementation), carry out financial accounting and truthfully record financial revenue and expenditure. The cost, expense and other financial accounting regulations shall be implemented in accordance with the measures for individual income tax calculation of individual industrial and commercial households (for Trial Implementation).
设置简易账的个体工商户应当设置经营收入账、经营费用账、商品(材料)购进账、库存商品(材料)盘点表和利润表,以收支方式记录、反映生产、经营情况并进行简易会计核算。
Individual industrial and commercial households that set up simple accounts shall set up operating income accounts, operating expenses accounts, goods (materials) purchase accounts, inventory of goods (materials) and profit statements, record and reflect production and operation in the form of revenue and expenditure, and conduct simple accounting.