The internal accounting unit is the internal responsibility center of the enterprise, such as the first workshop, the second workshop, the sales department and the purchasing department. For the purpose of strengthening management, it conducts internal accounting and target management, but it is not an independent legal person, not an "independent accounting unit" in the general sense, and will not submit statements to external parties such as the tax bureau alone.
The holding company is an independent legal person with a sound and independent financial accounting system.