Effective Date For Accountants To Master

24 hours for accountants to continue their education. Class hour 。

On the 2 day, the account holder will change the bank's account and report to the people's Bank on the 2 day after the change.

Within 3 days after the opening of a bank account, three days after the opening of the bank account, the business can be handled and the general deposit account should be opened. Within 3 days after the account is opened, the time limit for the payment of the basic account bank and the collection of acceptance documents shall be notified in writing.

5 days after the change of data after 5 days of opening, a change or opening of a general deposit account shall be filed with the people's Bank within 5 days after the account is opened.

The 6 day monthly financial report is provided after the end of the month.

The 10 day is for the financial staff to reflect the deadline for the leaders of the fiscal revenue and expenditure units who have violated the national unification, the time limit for processing the certificates, the time limit for the prompt payment of the checks, the time limit for the payment of goods in the collection commitment, the 10 days after the expiration of the tax certificate for the business activities, and the prompt payment period after the expiration of the commercial bill.

The 15 quarter financial report is external to the end of the quarter. provide Within 15 days after the loss of tax registration certificate, it is reported within 15 days from the competent tax authorities, the time limit for canceling the tax registration and the tax registration certificate. Within 15 days, the financial system is submitted to the tax authorities and the tax authorities are reported to the tax authorities within 15 days of the change of the tax exemption and tax conditions.

20 days.

The 30 day of the 30 day opening account does not take place on the 30 day of the business. The time limit for the registration and registration of the tax registration, the registration of the tax registration certificate, and the tax certificate for the business activities outside the tax authorities are generally 30 days, and the longest period is not more than 180 days.

The time limit for prompt payment of 1 month bank draft.

The 60 and half year financial reports are provided externally after the end of the half year.

The time limit for the 2 month cashier's prompt payment and the summary of the 2 month's failure to deliver the remittance.

90 days, the certified personnel engaged in accounting work and registered for 90 days. register 。

The tax authorities who declare the tax payment is delayed for 3 months and the taxpayers are included in the abnormal household for more than 3 months may declare that the tax registration certificate is invalid.

The 4 month financial report is provided externally after the end of the year.

For 180 days, a business running over 180 days should go through tax registration at the place of business.

6 months, 6 months after the departure of the licensed person, the longest period of departure and commercial bill should be carried out.

In the past 1 years, the accounting records of the taxpayers after the longest period and the end of the year are kept in the accounting office for 1 years.

In 2 years, the accounting and technical secondary school graduates can be exempt from the longest period of accounting basis, computerization and temporary deposit accounts within 2 years.

In the 3 year, the duration of the annual financial report is kept. The chief accountant should be in charge of a unit or unit with an important financial aspect of not less than 3 years. One of the conditions of the accounting supervisor is to engage in financial work for no less than 3 years.

In the 5 year, the fixed capital card account shall not be re entered within 5 years from the time limit for the fixed accounting post storage period and the revocation of the accounting certificate by the law.

The duration of tax payment in 10 years.

15 years of original voucher, bookkeeping voucher, general ledger (except auxiliary account, Journal).

25 years, the period of keeping accounts and the longest period of accounting records.

The person who is kept in custody for the permanent annual financial report and is investigated for criminal responsibility shall not take part in the examination of the employment.