1. 公司在获得营业执照15个作业内要建帐，包含现金日记帐、银行日记帐、固定资产明细帐、三栏明细帐、十七栏明细帐、库存明细帐、出售收入明细帐、应交税金 明细帐、出售本钱明细帐（生产本钱明细帐）等；总分类、明细帐、数量金额明细帐等。可根据企业运营状况建立相关帐目。
1. The company shall establish accounts within 15 operations after obtaining business license, including cash journal, bank journal, fixed assets Sub Ledger, three column Sub Ledger, 17 column Sub Ledger, inventory Sub Ledger, sales revenue Sub Ledger, tax payable Sub Ledger, selling capital Sub Ledger (production capital Sub Ledger), etc.; general classification, Sub Ledger, quantity and amount Sub Ledger, etc. Relevant accounts can be established according to the operation status of the enterprise.
2. 报税机关一般分国家税务局和当地税务局征收，税种有增值税、营业税、消费税、印花税、企业所得税、个人所得税、车船使用税、城建税、教育费附加费、文化事 业建设费、房产税、租借税、防洪费等等，每个企业根据运营方式和运营项目选择不同申报机关和不同的税种，按照各税务机关要求的时间内申报完毕，不然形成企 业逾期、罚款、监控、上锁等处分。
2. The tax declaration authorities are generally collected by the State Tax Bureau and the local tax bureau. The taxes include value-added tax, business tax, consumption tax, stamp tax, enterprise income tax, personal income tax, vehicle and vessel use tax, urban construction tax, educational surcharges and cultural affairs For the construction fee, real estate tax, rent tax, flood control fee, etc., each enterprise selects different declaration authorities and different tax types according to the operation mode and operation project, and completes the declaration within the time required by each tax authority, otherwise, the enterprise will be punished as overdue, fined, monitored and locked.