In tax terms, independent accounting and non-independent accounting should refer to whether the accounting unit of the reporting unit has independent accounting or non-independent accounting. The so-called independent accounting means that the reporting unit establishes its own accounts and conducts accounting independently, such as recruiting accountants by itself, or entrusting accounting agents to perform accounting. The so-called non-independent accounting means that accounts are not established and accounting is not performed. For example, many sales offices or branches do not issue invoices for sales, and their expenses are reimbursed at the head office, so they are not accounted independently. But if these branches issue their own invoices for sales and the expenses are recorded locally, then they are accounted for independently.