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个体工商户的建账标准没能达到应怎么办?
释义
法律分析:
达不到建账标准的个体工商户,经县以上税务机关批准,可按照税收征管法的规定,建立收支凭证粘贴簿、进货销货登记簿或者使用税控装置。
法律依据:
《中华人民共和国个体工商户建账管理暂行办法》 第六条 达不到上述建账标准的个体工商户,经县以上税务机关批准,可按照税收征管法的规定,建立收支凭证粘贴簿、进货销货登记簿或者使用税控装置。
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更新时间:2026/2/7 22:31:58