Full report

I. Business Overview

Taxpayers who use computers to keep accounts shall submit the accounting software, operating instructions and relevant materials of the computerized accounting system to the competent tax authorities for the record before use.

Second, the legal basis

Article 20 of the Law of the People's Republic of China on the Administration of Tax Collection

Article 24 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Administration.

Three, taxpayers should provide the main table, the number of copies.

Report on the Filing of Financial Accounting System and Accounting Software, 1 copy

Four, taxpayers should provide information.

1, financial and accounting systems or financial accounting methods

2. Financial accounting software and instruction manual (taxpayers who use computers to keep accounts)

V. Time limit requirements for taxpayers to handle business

Taxpayers engaged in production and business operations shall, within 0/5 days from the date of receiving the tax registration certificate, report their financial and accounting systems or financial and accounting treatment methods to the competent tax authorities for the record. Taxpayers who use computers to keep accounts shall submit the accounting software, operating instructions and relevant materials of the computerized accounting system to the competent tax authorities for the record before use.

Six, the tax authorities commitment time limit

Provide complete information, fill in the content accurately, complete the formalities, and meet the conditions on the spot.

VII. Work Standards and Requirements

1, accepting approval and entering data

(1) Whether the documents and materials are complete, legal and effective, whether the Record Report of Financial Accounting System and Accounting Software is complete and accurate, whether the seal is complete and consistent with the attached materials;

(2) If the paper materials are incomplete or filled in incorrectly, the taxpayer shall be informed at one time to make corrections or re-fill;

(3) Review whether the filing of financial accounting system and accounting software is overdue, and if it is overdue, it will be illegal;

(4) Enter the taxpayer's financial and accounting system or financial accounting method and the name of financial accounting software through the system.

2, data archiving