Independent accounting units usually set up separate accounting institutions, equipped with necessary accounting personnel, and have a complete accounting work organization system, including accounting subjects, accounting vouchers and accounting books, accounting statements to be prepared, methods and procedures for analysis and inspection, etc. Construction enterprises generally take companies as independent accounting units; Work area (office) factories, stations or construction teams are internal independent accounting units. The construction team and workshop to which the internal independent accounting unit belongs are internal accounting units. ?
Extended data:
Independent accounting or non-independent accounting belongs to the category of tax laws and regulations. Under normal circumstances, it is obliged to pay turnover tax locally, that is, it needs to be registered as a branch with independent accounting. In other words, those engaged in local business activities need to be registered as independent accounting.
Branches do not engage in business activities locally, but are only responsible for liaison, after-sales service and other businesses, and do not involve paying turnover tax locally, so they can be registered as non-independent accounting.
Therefore, the key to judge is whether the branch engages in business activities (selling goods or providing taxable services) and whether it pays value-added tax or business tax locally.
The branch company is not a legal person, so it is impossible to obtain a business license with legal person qualification. Independent accounting or non-independent accounting has nothing to do with this. The business scope in the business license can be used as a basis for judging whether to engage in business activities locally.
References:
Baidu Encyclopedia-Independent Accounting