The accounts required by small-scale taxpayers to establish accounts are not much different from those of other enterprises. If you are following the "Small Business Accounting Standards", you do not need to set up "Profit and Loss Adjustment for Previous Years", and the other first-level accounts will be the same. As the saying goes, "A sparrow may be small but has all its internal organs."

Extended reading:

The specific accounts are as follows

Asset accounts include:

Cash on hand, bank deposits, accounts receivable Accounts receivable, notes receivable, other receivables, prepaid accounts, inventory goods (manufacturers also have raw materials), prepaid expenses, long-term prepaid expenses, fixed assets, accumulated depreciation, intangible assets, accumulated amortization;

Liabilities and owners' equity accounts include:

Accounts payable, notes payable, other payables, wages payable, taxes payable (now it seems to be called taxes payable), other payables Payments, accounts received in advance, accrued expenses, short-term borrowings, long-term borrowings; paid-in capital, surplus reserves, profit distribution (underlying undistributed profits);

Profit and loss accounts include:

Main business income, main business costs (production enterprises also have production costs, auxiliary production costs, and manufacturing expenses), business taxes and surcharges; other business income, other business expenses, non-operating income, and non-operating expenses; (If these items are set, you can leave them temporarily unset if not), operating expenses (production enterprises also have sales expenses), management expenses, financial expenses; income tax, and profit for the year.

According to the "Tax Collection and Administration Law of the People's Republic of China" (Order of the President of the People's Republic of China No. 49)

Article 19, taxpayers . The withholding agent shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the financial and taxation authorities of the State Council, keep accounts and conduct accounting based on legal and valid vouchers. According to Article 35 of the "Tax Collection and Administration Law of the People's Republic of China" (Order of the President of the People's Republic of China No. 49), if a taxpayer has any of the following circumstances, the tax authorities have the right to determine Amount of tax payable:

(1) According to the provisions of laws and administrative regulations, it is not necessary to set up account books;

(2) According to the provisions of laws and administrative regulations, account books should be set up but no account books are set up

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

(4) Although account books are set up, the accounts are confusing or the cost information, income vouchers and expense vouchers are incomplete Incomplete and difficult to audit;

(5) In case of tax liability, the tax declaration is not made according to the prescribed time limit, and the tax authority orders the declaration within a time limit, but still fails to declare within the time limit;

( 6) The tax calculation basis declared by the taxpayer is obviously low and there is no legitimate reason.

Therefore, taxpayers should set up accounting books. If the financial accounting is not complete, the tax authorities have the right to determine the amount of tax payable.