Article 19 of the Law on the Administration of Tax Collection stipulates that taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the competent departments of finance and taxation of the State Council, and keep accounts and conduct accounting according to legal and valid vouchers.
Article 20 stipulates that the financial accounting system, financial accounting methods and accounting software of taxpayers engaged in production and business operations shall be submitted to the tax authorities for the record.
Taxpayers and withholding agents whose financial and accounting systems or financial and accounting treatment methods conflict with the relevant tax laws and regulations of the financial and tax authorities in the State Council shall calculate the tax payable, withhold and collect taxes in accordance with the relevant tax laws and regulations of the financial and tax authorities in the State Council.
Therefore, there is no provision in the tax law for the accounting of non-independent accounting branches.
Extended data:
Under normal circumstances, the number of invoices just received by an enterprise is 25. If it is not enough, you can apply for increment or version.
Increment: Suitable for companies with low amount but large amount of invoices, such as small shops.
Version addition: suitable for enterprises with high customer unit price, characterized by large amount, but relatively small invoiced amount.
Under any of the following circumstances, the general taxpayer shall not purchase and use special invoices.
(1) The accounting is not perfect, that is, the output tax, input tax and taxable amount of value-added tax cannot be accurately calculated according to the requirements of the accounting system and tax authorities.
(2) Failing to provide the tax authorities with accurate information on VAT payment such as output tax, input tax and tax payable. Other contents related to the above-mentioned VAT tax information shall be determined by the branch directly under State Taxation Administration of The People's Republic of China.
(three) any of the following acts, which have not been corrected within a time limit after being ordered by the tax authorities:
1, privately printing special invoices;
2. Purchase special invoices from individuals or units other than the tax authorities;
3. Borrow special invoices from others;
4. Providing false special invoices to others;
5. Failing to issue special invoices in accordance with the requirements of Article 5 of these Provisions;
6. Failing to save special invoices as required;
7. Failing to declare the purchase, use and custody of special invoices in accordance with Article 16 of these Provisions;
8. Failing to accept the inspection by the tax authorities as required.
(4) The goods sold are all duty-free goods.
If the general taxpayer under the above circumstances has received and used the special invoice, the tax authorities shall collect the special invoice for the balance.
General taxpayers selling goods (including goods deemed to be sold), taxable services and non-taxable services subject to VAT according to the detailed rules for the implementation of the Provisional Regulations on VAT (hereinafter referred to as selling taxable items) must issue special invoices to the buyers.
Special invoices shall not be issued under the following circumstances:
Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts) and cosmetics retailed by general taxpayers in commercial enterprises may not issue special invoices.
Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
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