1. Independent accounting refers to a comprehensive and systematic accounting of the business operation process and its results of this unit. The characteristics of independent accounting units are: independent organizational form in management, certain funds, and opening accounts in local banks; Conduct business activities independently and be able to sign economic contracts with other units; Independent accounting of profits and losses, the establishment of independent accounting institutions, equipped with accounting personnel, a complete accounting work organization system.
2. Non-independent accounting, also known as reimbursement system, refers to the daily business data related to the business activities of the unit, which is submitted to the superior unit for accounting on a daily or regular basis. The characteristics of non-independent accounting units are: generally, a certain amount of working capital is allocated by the superior to engage in business activities, all income is paid in full, all expenses are reimbursed to the superior, profits and losses are not calculated separately, and only a few main indicators are recorded and calculated for simple accounting.
3. According to the provisions of Articles 15 and 19 of the Law of People's Republic of China (PRC) on Tax Collection and Management, enterprises and their branches in other places belong to taxpayers engaged in production and operation, and set up account books in accordance with laws, administrative regulations and the provisions of the competent departments of finance and taxation in the State Council. If a branch belongs to an independent accounting taxpayer, it shall establish an account independently; If the branch is not a taxpayer with independent accounting, the finance will be brought into the unified accounting management of the head office, and whether to establish relevant auxiliary accounts and subsidiary accounts can be decided by the head office.
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Initial tax registration
Enterprises, including branches, individual industrial and commercial households and institutions engaged in production and operation established by enterprises in other places and places engaged in production and operation (hereinafter referred to as taxpayers engaged in production and operation), shall apply to the tax authorities where the production and operation are located for tax registration.
Taxpayers engaged in production and business operations who have obtained business licenses (including temporary business licenses) shall go through tax registration within 30 days from the date of obtaining business licenses, and the tax authorities shall issue tax registration certificates and photocopies (taxpayers who have obtained temporary business licenses shall issue temporary tax registration certificates and photocopies);
When handling tax registration, taxpayers shall truthfully provide the following documents and materials to the tax authorities according to different situations:
(1) industrial and commercial business license or other approved practice certificate;
(2) Relevant contracts, articles of association and agreements;
(3) bank account certificate;
(4) Certificate of uniform code of organization;
(5) Resident ID card, passport or other legal documents of the legal representative or person in charge or the owner;
(6) Other materials required by the tax authorities.