Definition of agency bookkeeping Article 36 of the Accounting Law clearly stipulates: "If it does not meet the conditions for establishment, it shall entrust an intermediary agency approved to engage in accounting agency bookkeeping business to act as an agent for bookkeeping.
"Agency bookkeeping refers to entrusting all the accounting, bookkeeping and tax returns of this enterprise to a professional bookkeeping company. In this enterprise, only the cashier is responsible for the daily receipt and payment of funds and the custody of property.
Legal basis of agency bookkeeping: 1. Based on the agency bookkeeping business, in order to fully affirm the agency bookkeeping business, 1993, when the Accounting Law was revised, the provision of "agency bookkeeping" was added, allowing those units that do not have the conditions to independently set up accounting institutions or equip accountants to entrust relevant accounting service agencies to perform agency bookkeeping, thus establishing the legal status of agency bookkeeping business in China for the first time.
2. Article 15 of the Law on Certified Public Accountants passed by 1993: "Certified public accountants can undertake accounting consulting and accounting services.
"This provides a legal intermediary for the development of agency bookkeeping business.
3. At the same time, in order to specifically regulate the agency bookkeeping business, the Ministry of Finance issued the Interim Measures for the Administration of Agency Bookkeeping on June 23rd 1994, which made specific provisions on the conditions, procedures, responsibilities and obligations of both parties.
The newly revised Accounting Law reconfirms the legal status of agency bookkeeping.
4. Article 36 clearly stipulates: "Each unit shall, according to the needs of accounting business, set up accounting institutions, or set up accounting personnel in relevant institutions and designate accounting supervisors; If it does not meet the requirements, it shall entrust an intermediary institution established with approval to engage in accounting agency bookkeeping.
"An agency bookkeeping institution refers to an intermediary institution established with approval according to law and engaged in agency bookkeeping business.
At present, agency bookkeeping institutions mainly include social consulting service institutions with agency bookkeeping qualifications, such as agency bookkeeping companies, accounting firms and tax agents.
Agency bookkeeping institutions engaged in agency bookkeeping business must comply with the provisions on the conditions for engaging in agency bookkeeping business in the Interim Measures for the Administration of Agency Bookkeeping issued by the Ministry of Finance.
According to the entrustment, the bookkeeping agency handles the following business on behalf of the principal: First, it handles accounting business.
According to the original vouchers and other materials provided by the entrusting party, conduct accounting in accordance with the provisions of the unified national accounting system, including reviewing the original vouchers, filling in vouchers, registering accounting books and preparing accounting statements; Second, provide accounting statements to relevant government departments and other users of accounting statements on a regular basis; Third, provide tax information to tax authorities regularly; The fourth is to undertake other accounting business entrusted by the client.