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How to establish tax files
According to the Measures for the Administration of Tax Collection and Management Archives, tax archives shall be established:

1. First, collect the tax information of the enterprise, including tax registration certificate, business license, tax invoice, declaration form and other related materials.

2. Then determine the file format: according to the actual situation of enterprises, determine the format and form of tax documents, and establish relevant files in spreadsheets or management systems.

4. Finally, establish management procedures: establish regulations on file access, management and backup procedures.