A guide to keeping business records（导游业务记录）.pdf

Information Pamphlet A GUIDE TO KEEPING BUSINESS RECORDS Inland Revenue Department, Hong Kong A GUIDE TO KEEPING BUSINESS RECORDS This pamphlet is issued for the general information as a introduction to the record keeping requirements of the Inland Revenue Ordinance in Hong Kong. It is not a legal document and is intended only as a guide to the law. Being a guide, it can only cover the subject very broadly. Further details may be obtained from the relevant legislation or from this Department. Anthony AU-YEUNG Commissioner of Inland Revenue August 1995 CONTENTS PART ONE - GENERAL Introduction 1 Why keep records? 1 Some Ideas for record keeping 2 Retention of your records 2 Records that must be kept by all businesses 3 Additional records - businesses dealing in goods 3 Additional records - businesses providing services 4 How to keep your records 5 - The paper based method 5 - The computer method 5 PART TWO - BANKING RECORDS Bank accounts 7 Cheque books 7 Bank deposits 7 Bank statements