欢迎扫描下方二维码关注： University Universi 国庆假期，游客满途。 插着迷你国旗的民宿庭院里, 客人们的笑声伴着秋风轻轻穿梭。 前台的入住登记本摊开页角, 这个假期,忙碌又暖心 ..... 对,这些都是以前年度 的账簿,咱们民宿经 营,每一笔收支都清楚 地记在上面。 陈姐，这些是账簿吗? 现在都数字化办公，这些旧账簿是 不是没啥用了？占地方还积灰。 当然有用，这些账簿应 当保存10年。 T 根据《中华人民共和国税收征收管理 法实施细则》(国务院令第362号) 第二十 九条第二款规定:"账簿、记账凭证、报 表、完税凭证、发票、出口凭证以及其他 有关涉税资料应当保存10年; 但是,法律、行政法规另有规定的除 外。" 来源：北京税务 民宿的温暖,藏在对游客的热情服务中, 也藏在一本本妥善保管的账簿里。 留存过往年度的账簿,既是对游客消费负责, 世是民宿诚信经营、长远发展的基石。 来源北京税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学 ...

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].