2. Establish a simple account when the monthly turnover reaches 15000 yuan, and a double account when the monthly turnover reaches 40000 yuan;
Among them: for those engaged in commodity production, a simple account should be established for monthly sales of 30,000 yuan and a double account should be established for monthly sales of 60,000 yuan; Engaged in the wholesale or retail of goods, a simple account should be established for monthly sales of 40 thousand yuan, and a double account should be established for 80 thousand yuan.
Simple account and double account. There are three aspects to be paid attention to when establishing simple accounts and double accounts:
1. Pay attention to the time limit for establishing accounts.
According to the new "Measures", the business households established in 2006 should set up accounts within 1. 15 days in 2007, and the newly established business households in 2007 should set up accounts within 15 days from the date of obtaining business licenses or paying taxes.
2. The difference between a double-entry account and a simple account.
According to the Accounting System for Individual Industrial and Commercial Households (Trial), set up general ledger, subsidiary ledger, journal, etc. A double ledger should be set up, in which the cash book, deposit journal and general ledger must use customized versions; Simple account includes operating income account, operating expense account, commodity (material) purchase account, commodity (material) inventory table and profit statement, and adopts customized version. According to the registered capital and business (sales) amount, individual industrial and commercial households choose to establish double accounts or simple accounts and report them to the competent tax authorities for the record, which shall not be changed within one tax year. Due to the strong professionalism of financial accounting, self-employed individuals can consider hiring qualified accounting institutions and personnel to open accounts and handle accounts on their behalf.
3. Submit accounting statements in time.
Self-employed individuals with double-entry bookkeeping accounts should submit financial and accounting statements when filing tax returns. The monthly report cycle is 10 day, and the annual report cycle.
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