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为了加强税收征收管理,有利于个体工商业户提高经营管理水平,促进个体经济的健康发展,根据《中华人民共和国税收征收管理暂行条例》和有关税收法规的规定,对个体工商业户的帐簿管理规定如下:
In order to strengthen the management of tax collection, it is conducive to improving the management level of individual industrial and commercial households and promoting the healthy development of the individual economy. According to the Provisional Regulations of the People’s Republic of China on the Administration of Tax Collection and the relevant tax laws and regulations, the regulations governing the bookkeeping of individual industrial and commercial households as follows: