1. Accounting books: including journal, general ledger, subsidiary ledger, balance sheet, income statement, cash account book, deposit journal, etc.
2. Tax account books: including special VAT invoices, tax controller's transaction list, tax controller's monthly report, etc.
3. Contract account books: including sales contracts, house lease contracts, labor contracts, etc.
4. Customer account books: including accounts receivable account books and accounts payable account books.
5. Fund account books: including cash receipts and payments account books and deposit journals.
These account books are very important records in the business activities of enterprises, involving the business, financial status, tax returns, contracts and agreements of enterprises, and need to be preserved for a long time. Only by doing these books well can enterprises better understand their own operating conditions, guard against risks and make accurate decisions.
Bookkeeping also helps enterprises to communicate and cooperate with tax authorities and audit institutions. Tax departments and audit institutions will check the account books of enterprises when conducting tax inventory and financial audit. If the enterprise's account books are complete, standardized and accurate, it is possible for the enterprise to avoid tax risks and financial disputes.
It should be noted that account books with a retention period of 30 years are not only paper documents, but also electronic files. Enterprises should strengthen the management of electronic files, ensure the integrity and reliability of electronic files, and ensure that electronic files can be saved and retrieved in the next 30 years.
Enterprises need to carefully keep account books with a retention period of 30 years, including accounting account books, tax account books, contract account books, customer account books, capital account books, etc. Enterprises should strengthen file management and electronic file management, ensure the integrity, accuracy and reliability of account books, and prevent financial disputes and tax risks.
Conditions for keeping account books
The place and conditions for keeping books are also very important. Account books with a shelf life of 30 years should be kept in places with complete facilities and suitable environment such as fire prevention, theft prevention, moisture prevention and insect prevention.
1. Integrity: The saved account book must be intact. If there are missing items or incomplete account books, it may cause confusion and disputes in accounting accounts and bring great risks to enterprises.
2. Authenticity: The kept account books must truly reflect the economic and business activities of the enterprise, and no false records or fabricated data are allowed, otherwise serious legal sanctions may be imposed.
3. Normality: The saved account books must comply with accounting regulations and accounting standards, so as to ensure that the account books are standardized, standardized and compliant.
4. Safety: The saved account books should be properly kept to ensure that they will not be lost, stolen or destroyed. Especially when saving paper account books, we should also pay attention to measures such as fire prevention and moisture prevention.
5. Timeliness: the saved account books need to be kept for a certain period of time. According to national or local regulations, there are usually different time limits. Generally, enterprises are required to keep financial and accounting information for more than 3 years.