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对个体工商业户建帐,国家早有规定,1950年国家公布的工商业税暂行条例第14条规定:工商业须设置日记帐及总帐两种主要帐簿。税务总局1983年第一号通告第三条规定:个体工商业户从事合伙经营,雇用人员从事生产经营的,都要建立帐簿、凭证。……个体经营者有条件的,也应该建立帐簿、凭证。目前,我国城乡个体工商户日益增多,到1983年底,全国已有586万户,754万人,他们在活跃市场,方便群众,开辟劳动就业门路,补充国营和集体经济的不足等方面发挥着积极作用。由于他们的经营范围不断扩大,就他们本身而言,也迫切需要健全财务会计管理,加强经济核算,提高经济效益。
As for the construction of individual industrial and commercial households, the state has long stipulated in Article 14 of the Provisional Regulations on Commercial Taxes promulgated by the state in 1950 that the commercial and industrial establishments should set up two major types of books, namely general ledger and general ledger. Tax Administration Circular No. 1 of 1983, Article III provides: Individual business operators engaged in partnership, hiring staff engaged in production and management, have to establish books, vouchers. ... ... Individual operators conditional, but also the establishment of books, vouchers. At present, there are an increasing number of individual industrial and commercial households in urban and rural areas in our country. By the end of 1983, there were 5.86 million and 7.54 million people in the country. They have played a positive role in activating the market, facilitating the masses, opening up new channels of employment and supplementing the deficiencies in state-owned and collective economy effect. Due to the continuous expansion of their business scope, as far as themselves are concerned, there is an urgent need to improve financial accounting management, strengthen economic accounting and enhance economic efficiency.