If the accounting system is not sound and gains or income are unable to be calculated accurately and completely by computer, the taxpayer or tax withholding agent shall establish a general ledger and other accounts relating to its tax payments or the with
If the accounting system is not sound and gains or income are unable to be calculated accurately and completely by computer, the taxpayer or tax withholding agent shall establish a general ledger and other accounts relating to its tax payments or the with
会计制度不健全，不能通过电子计算机正确、完整计算其收入或者所得的，应当建立总帐和与纳税或者代扣代缴、代收代缴税款有关的其他帐簿。