建账不是“选做题”，而是“必答题”！

Core Viewpoint - The article emphasizes the importance of bookkeeping for individual businesses, highlighting that it is not only a legal requirement but also a means to manage finances effectively and understand profitability [5][6]. Policy Basis - According to the "Tax Collection and Administration Law of the People's Republic of China," taxpayers must set up accounting books in accordance with relevant laws and regulations [3][6]. - The "Interim Measures for Bookkeeping Management of Individual Businesses" mandates that individual businesses engaged in production and operation must establish and maintain accounting books and records [3][6]. Bookkeeping Requirements - Individual businesses are required to set up their accounting books within 15 days from the date of obtaining their business license or incurring tax obligations [5][6]. - Failure to establish bookkeeping can lead to penalties, emphasizing the necessity of compliance for new businesses [7]. Practical Implications - Proper bookkeeping helps clarify income and expenses, allowing business owners to have a clear understanding of their financial situation [5]. - The article suggests that seeking professional accounting assistance can alleviate the burden of establishing bookkeeping systems for new business owners [5].