Article 18 An individual industrial or commercial undertaking with only a small production or business operation and which genuinely lacks the ability to keep account books may appoint a registered accountant or accounting personnel recognised by the taxa
Article 18 An individual industrial or commercial undertaking with only a small production or business operation and which genuinely lacks the ability to keep account books may appoint a registered accountant or accounting personnel recognised by the taxa
聘请注册会计师或者经税务机关认可的财会人员有实际困难的，经县以上税务机关批准，可以按照税务机关的规定，建立收支凭证粘贴簿、进货销货登记簿等。