What Are The Dates That The Cashier Should Know?

24 hours of continuing education for accounting personnel.

Two days after the opening bank handles the change of the account holder's information, the office will report to the People's Bank of China two days later.

Three days after the opening of a bank account, business can be handled three days later. If a general deposit account can be opened, a written notice should be given to the bank of the basic account within three days after the opening of the account.

Five days after opening an account, the change of information shall be proposed within five days after the change of information Deposit account The bank shall file with the People's Bank of China within 5 days after opening an account.

The 6-day monthly financial report shall be provided externally at the end of each month.

10 days for the time limit for the financial personnel to report the written handling opinions made by the leaders of the financial revenue and expenditure units in violation of the national unity, the time limit for handling the employment qualification certificate, the time limit for prompt payment of cheques, the time limit for inspection payment in the collection and payment commitment, the time limit for 10 days after the expiration of the tax certificate for outbound business activities, and the time limit for prompt payment after the expiration of commercial bills.

15 day quarter financial reports It shall be provided externally after the end of the quarter. Within 15 days after losing the tax registration certificate, it shall report to the competent tax authority, the time limit for handling the cancellation of tax registration, and within 15 days after receiving the tax registration certificate, it shall submit the financial system to the tax department, and report to the tax authority within 15 days if the conditions for tax reduction or exemption change.

The period for handling the qualification certificate of 20 days.

The general time limit for account cancellation and tax registration within 30 days, certificate issuance within 30 days after acceptance by the tax authority, change registration of tax registration certificate, and tax certificate for outbound business activities is 30 days, and the maximum time limit is 180 days.

Time limit for prompt payment of 1 month bank draft.

The 60 day semi annual financial report shall be provided to the public after the end of the semi annual period.

The time limit for prompt payment of 2-month bank promissory notes, and the failure to deliver the refundable exchange within 2 months.

The certified personnel shall be registered within 90 days after they are engaged in accounting work.

The maximum time limit for delaying the payment of taxes for 3 months taxpayer The tax authority that has been included in an abnormal account for more than three months may declare the tax registration certificate invalid.

The 4-month annual financial report shall be provided to the public after the end of the year.

Tax registration shall be handled at the place of business if 180 days of business trip accumulatively exceed 180 days.

6 months The certificate holder shall leave the post for record and the longest period of commercial bills after leaving the post for 6 months.

The longest period for a taxpayer to suspend business for one year, and the accounting files after the end of the year shall be kept by the accounting office for one year.

The longest term of 2-year finance and accounting secondary school graduates who are free of basic accounting, computerization and temporary deposit accounts within 2 years.

The retention period of the annual financial report is 3 years. The chief accountant should be in charge of a unit or an important aspect of the unit's finance for at least 3 years. One condition for the accountant in charge is to be engaged in financial work for at least 3 years.

The 5-year fixed capital card account shall not be kept for a period of 5 years after the fixed capital is declared invalid, and the personnel whose accounting certificate is revoked according to law shall not participate in the qualification examination, invoice stub and invoice register for a period of 5 years.

The retention period of tax payment materials is 10 years.

15 years of original vouchers, bookkeeping vouchers custody, general ledger subsidiary ledger (except auxiliary ledger, journal).

The longest of the 25 year journal keeping period and accounting file period.

The person who keeps the permanent annual financial report and is investigated for criminal responsibility shall not take the practice examination.