Concept of Agency Enterprise Accounting

For instance, Xiamen Lai'er Accounting Service Co., Ltd. is a professional accounting agency that has been approved by the Finance Bureau of Xiamen City and obtained the "Agent Accounting Qualification Certificate." With this qualification, the company is authorized to provide the following services: agent accounting, account cleanup, and tax and financial consulting.

Section 36 of the Accounting Law explicitly stipulates: "Those who do not meet the conditions for establishment shall entrust a中介机构 approved to engage in accounting agency bookkeeping services to handle the bookkeeping."

Agency accounting refers to entrusting all accounting tasks such as accounting, bookkeeping, and tax reporting to a professional bookkeeping company, while the company only establishes a cashier to handle daily monetary transactions and property management.

Establishment Conditions for Agency Enterprise Accounting

1. Three or more full-time professionals with accounting qualifications

2. The person in charge of the accounting business for the principal agency must hold a professional technical qualification of an accountant or above.

3. The agency must have a comprehensive scope of bookkeeping services and a well-established financial and accounting management system.

4. We have a fixed office location.

Scope of Agency Accounting Services

Pursuant to the provisions of the "Regulations on the Administration of Agency Accounting," agency accounting institutions may accept entrustments from principals to handle the following business on their behalf:

1. Based on the original documents and other materials provided by the principal, in accordance with the national unified accounting system regulations, conduct accounting calculations, including reviewing original documents, preparing accounting vouchers, recording accounting reports, and compiling financial statements.

2. Provide financial and accounting reports externally. The financial and accounting reports prepared by the agency for the principal are to be signed and sealed by the responsible person of the agency's accounting institution and the principal, and then provided externally in accordance with the provisions of relevant laws, administrative regulations, and the national unified accounting system.

3. Provide tax documents to the tax authority

4. Other accounting services entrusted by the principal