Starting from September 1

Recently, the Provincial Department of Finance issued the "Implementation Rules for the Implementation of Agent Accounting Service for Small and Medium and Micro -Enterprises (Trial)", which will be implemented from next month.

It is understood that the service objects referred to in this rules must meet the following six conditions: those who are registered in the province's administrative area; obtain legal person qualifications, independently enjoy civil rights and bear civil legal responsibilities in accordance with the law; Those who have carried out normal production and operation activities and have achieved income; handling tax declarations and paying social insurance in accordance with the law, which has a sound rules and regulations and operating well; those who have obtained relevant industry administrative licenses or industry qualifications in accordance with the law.

Purchase agency accounting services include: reviewing original vouchers, filling in accounting vouchers, registered accounting books, preparation and providing financial accounting reports, and providing tax information to tax authorities.

Small and medium -sized enterprises with the following situations are not included in the scope of service or suspending the government to purchase services for them: the list of people who have been lost in the "Credit China" website, the list of parties to major tax violations; The list of government procurement of serious violations of the law is included in the "National Enterprise Credit Publicity System", which is included in the "National Enterprise Credit Publicity System", and the list of serious violations of the law; violations of other laws and regulations.

The service target's list of accounting service institutions on the portal of the Provincial Finance Department is selected by themselves. material.

Shanxi Economic Daily reporter Ma Yongliang

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