Taxpayers should set up account books according to regulations. If they fail to set up account books according to regulations, the tax authorities should check their tax payable and punish them accordingly.

The legal basis is all the tax collection and management law.

Basis for establishing accounts:

Article 19 Taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the competent departments of finance and taxation of the State Council, and keep accounts and conduct accounting according to legal and valid vouchers.

If you don't set up an account, the basis for tax verification:

Article 35 In any of the following circumstances, the tax authorities have the right to verify the tax payable:

(a) in accordance with the provisions of laws and administrative regulations, it is not necessary to set up account books;

(two) in accordance with the provisions of laws and administrative regulations should be set up but not set up account books;

(3) destroying account books without authorization or refusing to provide tax payment information;

(four) although the account books are set up, the accounts are chaotic or the cost data, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;

(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;

(6) The tax basis declared by the taxpayer is obviously on the low side without justifiable reasons.

The basis for the punishment:

Article 60 If a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of two thousand yuan or more and ten thousand yuan or less shall be imposed:

(1) Failing to apply for tax registration, change or cancellation of registration within the prescribed time limit;

(2) Failing to set up and keep account books or keep accounting vouchers and relevant materials in accordance with regulations;

(3) Failing to submit the financial and accounting systems or financial and accounting treatment methods and accounting software to the tax authorities for reference;

(4) failing to report all its bank account numbers to the tax authorities in accordance with regulations;

(5) Failing to install or use tax control devices in accordance with regulations, or damaging or changing tax control devices without authorization.

Supplementary answer:

According to the provisions of the food safety management measures, enterprises or individual industrial and commercial households should make purchase and sale accounts for the goods they sell (mainly referring to food) for inspection by the industrial and commercial and health departments. If they fail to establish accounts or fail to establish accounts as required, the industrial and commercial and health departments should be ordered to make corrections within a time limit. If they fail to make corrections within the time limit, they can be fined less than 2,000 yuan, and if the circumstances are serious, they can be fined more than 2,000 yuan/kloc-0,000 yuan.

The tax authorities require the establishment of accounts for all your business activities in order to better implement the audit collection, which is not effective at present.

Industry and commerce and health departments require the establishment of food purchase and sale accounts in order to strengthen food safety management.

Two concepts

I hope my answer is helpful to you.