" dietary industry levy is how-to " the management of Zhang book, proof
From;    Author:Stand originally
One, the sun that is engaged in the taxpayer that catering trade manages ought to getting business charter to perhaps produce duty to pay taxes oneself rises 15 days inside, according to country installs Zhang book about the regulation, include Zhang of general ledger, detail, journal and book of Zhang of other and auxiliary sex, and according to chalk it up of lawful, significant evidence, undertake accountant business accounting.

2, production, operation is small the catering trade taxpayer that does not have the ability that build Zhang truly again, meeting personnel builds the wealth that can invite the professional orgnaization that pursues business of accountant representative charge to an account via approval to perhaps be approbated via the tax authority for you Zhang and conduction Zhang Wu; Invite afore-mentioned orgnaizations or personnel has real difficulty, via approval of prefectural above tax authority, should the regulation according to the tax authority, establish proof of income and expenses register of sales of stickup book, stock and complete save data of concerned pay taxes.

3, what be engaged in catering trade managing in the our city is individual and industrial and commercial door Zhang book setting, beard according to " transmit about print and distribute individual and industrial and commercial a government that build Zhang is provisional method and individual and industrial and commercial a fixed norm management is temporary the announcement of method " (1999 〕 of 〔 of hair of spic land tax 179 article) the following condition of set establishs double entry account or simple and easy account:

(One) those who altogether to be engaged in catering trade managing in the our city is individual and industrial and commercial door, accord with one of following scenario should install double entry Zhang:

1.2 people above (contain 2 people) pool and register capital to achieve 100 thousand yuan of above;

2. asks help with farm work 5 people above (contain 5 people) ;

3. month offers dietary service turnover to be in of 15000 yuan of above.

(2) those who altogether to be engaged in catering trade managing in the our city is individual and industrial and commercial door, accord with one of following scenario should install simple and easy Zhang:

1. asks help with farm work to be in 2 people above under 5 people;

2. month offers dietary service turnover to come in 5000 yuan of 15000 yuan of less than.

4, each are in charge of cess Wu mechanism responsible guiding individual and industrial and commercial door undertake building credit organizational system. Individual and industrial and commercial afore-mentioned regulations should install an according to but did not install Zhang book, or although install Zhang book, but items of an account is confused, voucher of cost, expense is misshapen not complete, audit accounts hard those who collect, the tax authority has authority to consult place is the same as the pay taxes level of the other taxpayer that industry, dimensions comparatives, from tall check and ratify by the month its answer ratal, and but according to " the law that ask for a canal " concerned regulation undertakes condemnatory.
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