Double entry bookkeeping account:
1. The registered capital is more than 200,000 yuan.
2 taxpayers selling VAT taxable services or business tax taxpayers with monthly sales (business) of more than 40,000 yuan; The monthly sales of VAT taxpayers engaged in the production of goods are more than 60,000 yuan; The monthly sales of VAT taxpayers engaged in the wholesale or retail of goods are above 80,000 yuan.
3 other circumstances in which the provincial tax authorities determine that a double-entry account should be set up.
Simple account:
1. The registered capital is between 654.38+10,000 yuan and 200,000 yuan.
2. The monthly sales (business) of taxpayers or business tax taxpayers selling VAT taxable services is 15000 yuan to 40000 yuan; The monthly sales of VAT taxpayers engaged in the production of goods are between 30,000 yuan and 60,000 yuan; The monthly sales of VAT taxpayers engaged in the wholesale or retail of goods are between 40,000 yuan and 80,000 yuan.
3 other circumstances in which the provincial tax authorities determine that a simple account should be established.