In order to enhance the city's deputy in the management of the accounting, billing agents to promote institutional norms of accounting, accounting information to ensure that the true and complete, according to the "Shanghai Deputy accounting bodies Interim Measures" (Shanghai accounting 〔〕 48, 2000), Relevant provisions of the Board and I decided to book-entry permit agents to carry out inspection work. Annual work related to the specific issues the following notice:

First, accounting agents permit the scope of the inspection

In addition to the accounting firm, as well as the city on December 31, 2002 after the approval of the billing agent to obtain permits outside billing agent, who has approved permits Acting Deputy accounting accounting agencies, should participate in the annual inspection .


Second, Deputy permit inspection of the accounting period

The annual inspection work since 2003 from April 20 to June 20.


Third, permit inspection of the accounting agent content

1, Deputy accounting qualification bodies circumstances;

2, Deputy Executive accounting laws, regulations, rules and internal rules and regulations of the situation;

3, Deputy accounting bodies entrusted to carry out contract;

4, as well as employees in professional ethics training for employees, such as changes in the situation;


Fourth, Deputy permit inspection should be submitted to the accounting information

Acting account the need for a permit inspection of the following:

1, 2002 accounting year to carry out the business agent's written report, including notice of the third section 2-4 of content;

2, Deputy annual financial accounting report of the accounting bodies;

3, the original permit billing agent;

4, Deputy accounting permit inspection form (in duplicate);

5, Deputy accounting office space agency to change and should provide new office space lease contract (agreement) or own property housing a copy of the permit;

6, deputy head of accounting organizations change and should provide a new person in charge of curriculum vitae, a copy of their qualification certificates, accounting professional qualification certificate copy of the original file or the relationship between the work unit issued by accounting experience and proven professional ethics Identification and other related information;

7, billing agents and other employees in institutions of change, should provide new staff a copy of their qualification certificates, professional qualifications copy of the certificate, accounting certificate of training of primary documents such as copies of the information.


Fifth, Deputy permit inspection of the accounting methods and requirements

(A) in accordance with the "Shanghai Deputy accounting bodies Interim Measures" provides that each district and county finance bureau is responsible for tax registration in the district and county agents to carry out inspection work of the accounting sector. Acting on the annual inspection of the accounting agency qualified by the district and county finance bureau agents in its accounting license and logo on paste inspection agents accounting license (original), Deputy annual accounting table (a) fat The agency also. After the inspection work, the city will finance the "Shanghai taxation" network released the results of the annual inspection.

(B) of the district and county finance bureau received a billing agent submitted to the agency's inspection of materials, in a timely manner should check whether the information submitted to the full, if the information submitted to the missing, the agency shall notify the billing agent within 10 days of the meeting Qi.

(C) To ensure the successful completion of the inspection work, the financial district board should be strictly related to a good inspection review, to seriously examine billing agents reported annual inspection of the material.

1, accounting agents have one of the following cases should be suspended through the annual inspection and notified within a month to carry out its reform:

(1) do not meet the "Shanghai Deputy accounting bodies Interim Measures" should have a third of the conditions in (a), (b), (c), (e) of the relevant provisions;

(2) non-implementation of the internal control system, including financial and accounting management system, agent business accounting regulations and other business records management system, resulting in confusion within the administration.

Acting accounting reform in the sector, may not accept the new billing agent business.