1. The company shall establish accounts within 15 working days after obtaining the 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, sales cost Sub Ledger (production cost Sub Ledger), etc.; general classification, Sub Ledger, quantity and amount Sub Ledger, etc. Relevant accounts can be set up 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、文明事 业建设费、房产税、租赁税、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，依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、上锁等处罚。
2. The tax declaration authorities are generally divided into the State Tax Bureau and the local tax bureau, and 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, education surcharges and civilized affairs For the construction fee, real estate tax, rental tax, flood control fee, etc., each enterprise selects different declaration authorities and different taxes according to the operation mode and operation project, and completes the declaration within the time required by the tax authorities. Otherwise, the enterprise will be punished for overdue, fine, monitoring and locking.