禁止个人代账 财政部明确：4月30日前，机构要完成年度备案
<p data-track="1" style="box-sizing: border-box; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); margin-top: 0px !important;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">财政部发布了代理记账新规财办会〔2023〕4号，对2023年代理记账行业管理工作作出了明确要求和安排，信息量很大，今天我们就带大家简单了解一下。</span></span></p><p></p><p class="pgc-img-caption" style="box-sizing: border-box; margin-top: 20px; padding: 0px; border: 0px; margin-bottom: 0px !important;"><br/></p><p data-track="2" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; font-weight: 700; margin: 0px; padding: 0px; border: 0px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">需要大家重点关注的事项有两个：</span></span></span></p><p data-track="3" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; font-weight: 700; margin: 0px; padding: 0px; border: 0px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">1、4月30日前，符合条件的所有代理记账机构，都要完成这件事！</span></span></span></p><p data-track="4" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">2023年代理记账机构网上年度备案工作要按财政部令第98号相关要求，在2023年4月30日前，通过全国代理记账机构管理系统向财政部门进行年度备案。</span></span></p><p data-track="5" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">报送的内容主要包括代理记账机构基本情况表、专职从业人员变动情况等，如果大家提交的材料不符合要求，会被财政部门退回，并根据告知情况进行补正。</span></span></p><p data-track="6" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">如果相关机构不按规定和要求进行年度备案，会被财政部门要求限期整改，拒不整改的，会被列入重点关注名单，并向社会公示。</span></span></p><p data-track="7" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">如果机构取得了代理记账许可证书，但是不能持续符合代理记账资格条件，会被要求限期内（60日）整改，超过限期还是达不到相关资格条件的话，会被撤销代理记账资格。</span></span></p><p data-track="8" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; font-weight: 700; margin: 0px; padding: 0px; border: 0px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">2、进一步加强行业监管，严厉打击这两种行为！</span></span></span></p><p data-track="9" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">通知中明确表明，2023年对代理记账行业里的违法违规行为“零容忍”。尤其对于</span><span style="box-sizing: border-box; font-weight: 700; margin: 0px; padding: 0px; border: 0px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">无证经营和虚假承诺</span></span><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">等违法违规行为，更是会开展专项整治。</span></span></p><p data-track="10" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">同时，我们还发现，相较之前而言监管手段和监管力度也有了较大提升：比如建立多部门协同机制，充分利用大数据、云计算强化“互联网+监管”，建立信用评价指标体系分级分类监管等。</span></span></p><p data-track="11" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">对于检查中发现的违法违规行为，坚持“从严”处理，对于存在严重失信行为的代理记账机构和从业人员，记入失信记录，列为重点监管对象，实施联合惩戒。</span></span></p><p data-track="12" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">这里需要给大家重点说明的是：</span><span style="box-sizing: border-box; font-weight: 700; margin: 0px; padding: 0px; border: 0px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">对于代理记账机构而言，必须要有营业执照和代理记账许可证，另外还需要有健全的代理记账业务内部规范及满足相应的人员要求</span></span><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">。</span></span></p><p></p><p class="pgc-img-caption" style="box-sizing: border-box; margin-top: 20px; padding: 0px; border: 0px; margin-bottom: 0px !important;"><br/></p><p data-track="13" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">所以，大前提而言，代理记账首先是需要企业才行，个人代账是违法的。根据相关规定，未经批准从事代理记账业务的单位或</span><span style="box-sizing: border-box; font-weight: 700; margin: 0px; padding: 0px; border: 0px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">个人</span></span><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">，会被查处。</span></span></p><p></p><p class="pgc-img-caption" style="box-sizing: border-box; margin-top: 20px; padding: 0px; border: 0px; margin-bottom: 0px !important;"><br/></p><p data-track="14" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">也就是，我们常说的</span><span style="box-sizing: border-box; font-weight: 700; margin: 0px; padding: 0px; border: 0px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">“禁止个人代理记账”是真的，且有明文规定和政策依据的</span></span><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">。基于此，对代账机构、个人，以及企业，我们有三个提醒：</span></span></p><p data-track="15" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">1、个人开展代理记账业务，或者企业未经批准进行代理记账业务，是不合法的，一旦被查，将会受到一系列的惩处。</span></span></p><p data-track="16" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">2、代理记账机构，需要按照规定在期限内完成年度备案，并杜绝存在正在严厉打击的无证经营和虚假承诺等</span><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(51, 51, 51); --tt-darkmode-color: #A3A3A3;">违法违规行为。</span></span></p><p data-track="17" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(51, 51, 51); --tt-darkmode-color: #A3A3A3;">3、对于企业而言，要擦亮眼睛，避免被“不靠谱”的代账机构和个人坑了。在企业选择代理记账机构的时候，我们建议：不要一味的只比较价格，更要看机构的规模、人员配置、财务制度、专业度和素养等，进行综合考虑决定。</span></span></p><p data-track="18" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(51, 51, 51); --tt-darkmode-color: #A3A3A3;">尤其要注意防范，以下几种常见的风险：</span></span></p><p></p><p class="pgc-img-caption" style="box-sizing: border-box; margin-top: 20px; padding: 0px; border: 0px; margin-bottom: 0px !important;"><br/></p><p data-track="19" style="box-sizing: border-box; margin-top: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); margin-bottom: 0px !important;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 0.5px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(30, 31, 36); --tt-darkmode-color: #A1A3AA;">最后，以上内容仅供学习和参考，不作为实际操作依据。</span></span></p><p><br/></p><link rel="stylesheet" href="//www.dafuping.cn/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_XL3" id="wcn_editor_css"/>
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