If the enterprise is a small-scale taxpayer, the tax authorities do not insist on having books. If the enterprise is a general taxpayer, it must have a ledger.

Otherwise, the tax authorities will:

1. If the time is short, you are required to complete the account book.

2. If it takes a long time or cannot be made up, the tax authorities will verify the tax amount and ask you to make up the tax.

If you really can't keep accounts, the tax authorities will cancel your qualification as a general taxpayer and let you become a small-scale taxpayer.

For reference only.