Core Viewpoint - The article emphasizes the importance of maintaining proper accounting records and tax documentation in compliance with national regulations, highlighting the responsibilities of taxpayers and withholding agents in managing their tax-related records and documentation [2][4][8]. Group 1: Accounting Records - Taxpayers and withholding agents must establish tax withholding and collection account books within 10 days from the occurrence of the withholding obligation [2]. - Accounting records must include general ledgers, detailed ledgers, journals, and other auxiliary books, all of which should be in Chinese, with provisions for ethnic minority languages in autonomous regions [4]. - If the accounting system is sound, computer-generated accounting records can be considered equivalent to traditional accounting books [6]. Group 2: Document Retention Periods - Invoices must be retained for 5 years, while accounting books, vouchers, reports, and other tax-related documents should be kept for 10 years, unless otherwise specified by law [8]. - Personal donation receipts for tax deductions must be retained for 5 years [11]. - Taxpayers must keep relevant documentation for special additional deductions for 5 years [13]. Group 3: Compliance and Penalties - Failure to properly set up and maintain tax-related records can lead to penalties, including points deducted from tax credit evaluations [15][16]. - Specific violations include not maintaining proper export tax refund records and mishandling invoices, which can incur point deductions [16].