3
20
11100000MB0223044J
国家税务总局北京市密云区税务局
财务会计制度及核算软件备案报告
11100000MB0223044J3002030007000
0
20113f89-c486-43b5-8ed3-1206730afc2e
e3321ec9-b2bc-4d55-bc6b-6aaea857b526
3
20
密云区税务局
110118000000
第一税务所
密云区政务服务中心:法定工作日:8:30-17:30
密云区政务服务中心:北京市密云区新东路285号二层办税综合服务区综合受理窗口
1、纳税人、扣缴义务人按照有关法律、行政法规和国务院财政、税务主管部门的规定设置帐簿，根据合法、有效凭证记帐，进行核算。（依据《中华人民共和国税收征收管理法》第九条）
2、从事生产、经营的纳税人的财务、会计制度或者财务、会计处理办法和会计核算软件，应当报送税务机关备案。纳税人、扣缴义务人的财务、会计制度或者财务、会计处理办法与国务院或者国务院财政、税务主管部门有关税收的规定抵触的，依照国务院或者国务院财政、税务主管部门有关税收的规定计算应纳税款、代扣代缴和代收代缴税款。（依据《中华人民共和国税收征收管理法》第二十条）
3、提供《财务会计制度及核算软件备案报告表》一式两份，纳税人财务、会计制度或纳税人财务、会计核算办法；使用计算机记账的，应提供财务会计核算软件、使用说明书复印件。
4、从事生产、经营的纳税人应当自领取税务登记证件之日起15日内，将其财务、会计制度或者财务、会计处理办法等信息报送税务机关备案。
5、非境内注册居民企业应当按照中国有关法律、法规和国务院财政、税务主管部门的规定，编制财务、会计报表，并在领取税务登记证件之日起15日内将企业的财务、会计制度或者财务会计、处理办法及有关资料报送主管税务机关备案。
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