Core Viewpoint - The article discusses the importance of timely filing financial and accounting system records with tax authorities and outlines the process for both first-time and subsequent filings through the electronic tax bureau [1]. Group 1: Filing Requirements - Taxpayers must submit their financial and accounting system information to tax authorities within 15 days of reporting their tax-related identity information [1]. - Failure to comply may result in fines ranging from 2,000 to 10,000 yuan, depending on the severity of the violation [1]. Group 2: First-Time Filing Process - For first-time filings, the system will auto-fill some information based on the taxpayer's registered tax information, which must be verified and supplemented with additional details [4]. - Taxpayers need to select the appropriate types of financial statements and reporting deadlines based on their actual accounting practices before submitting the information [4]. Group 3: Subsequent Filing Process - For subsequent filings, the system will display the currently effective record, allowing taxpayers to modify their accounting system information as needed [5]. - New records must have a start date that directly follows the end date of the previous record, and they cannot overlap with periods for which tax returns have already been filed [5].

欢迎扫描下方二维码关注： 来源山西税务 税宣速递 欢迎扫描下方二维码关注： 纳税人电子税务局财务会计制度及核 算软件备案中,按年报送的信息里未维护 "现金流量表" 怎么办? 纳税人可以对已备案的财务会计制度及核 算软件备案报告进行修改。 依次点击【我要办税】-【综合信息报告】- 【制度信息报告】-【财务会计制度及核算软件 备案报告】,系统会自动带出当前正在使用的 备案信息,点击"会计报表情况" 卡片右上角的 【编辑】,对会计报表报送情况进行修改。 全国统一规范电子税务局 ( 山西 ← 返回 首页 >财务会计制度及核学软件备案报告 财务会计制度备密列表 三 会计制度信息 会计报表情况 + 新增 按委指洪 按年指送 * 会计制度 资产负责 年生日报 小企业会计准则 小企业会计准则 利润表 制润表 2021-04-01至2099-12-31 有效期起 ( 右边明止 2025-07 自 2099-12 日 进入"会计报表情况" 修改界面后, 现金流 量表报送期间勾选"年报",点击【确定】,填写 完成确认信息无误后,点击【提交】按钮,即可 完成本次备案。 会计报表情况 × 1 根据《纳税人财务会计报表报送管理办法》等相 ...