China’s Taxation Administration: Management of Accounting Books and Vouchers
Accounting books and vouchers are important management tools for taxpayers' operation and management, and are also the main basis for tax supervision by tax authorities. Taxpayers must establish accounting books according to the national financial and accounting regulations and the regulations of tax authorities, keep accounts based on legal and valid vouchers, conduct accounting, and preserve complete accounting books, vouchers, and other tax information according to regulations. If it is infeasible for an individual business to establish accounting books, they may be exempted from such obligations with the approval of the tax authorities.
Practising lawyers
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Robert Zhang
An international lawyer registered in Shanghai, China. Master's degreePublish…
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Steve Li
An international lawyer registered in Shanghai, China. Master's degreePublish…
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