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近年来在中央实行经济体制改革的方针指导下,城乡个体工商业户发展迅速。为了适应个体经济的发展和加强管理的需要,国务院颁布了《中华人民共和国城乡个体工商业户所得税暂行条例》,规定个体工商业户应当建立帐册,正确核算盈亏,并按照规定向当地税务机关进行纳税申报。为了使个体工商户会计工作有章可循,我局制订了《上海市城乡个体工商业户会计制度》从1987年起在全市统一试行。现在对其
In recent years, under the guideline of the central government’s reform of the economic structure, individual industrial and commercial households in urban and rural areas have been developing rapidly. In order to meet the needs of individual economic development and strengthening management, the State Council promulgated the Provisional Regulations on Income Taxes on Individual Industrial and Commercial Households in Urban and Rural Areas of the People’s Republic of China, stipulating that individual industrial and commercial households should set up accounts and correctly calculate the profits and losses and pay taxes to the local tax authorities as required declare. In order to make the accounting work of individual industrial and commercial households have rules and regulations, our bureau formulated the Accounting System for Individual Industrial and Commercial Households in Urban and Rural Areas in Shanghai for a pilot project in the city since 1987. Right now