1、将所有的旧账、活页账对账完毕，并将所有的活页账装订完毕、加上封面、并由主管人员签字盖章之后统一编号、归档保管。
The reconciliation is completed all of the old accounts, loose-leaf accounts, and all accounts loose-leaf binding is completed, plus cover, signed and sealed by the competent officer after the uniform number, filing custody.
2、纳税人的帐簿、会计凭证、报表和完税凭证及其它有关纳税资料，除另有规定者外，保存十年，保存期满需要销毁时，应编制销毁清册，经主管国家税务机关批准后方可销毁。
The taxpayer's books, accounting vouchers, statements and tax payment receipts and other relevant tax information, except as otherwise provided, kept for 10 years, saving the need to destroy the expiration of the time, the destruction of the inventory should be prepared, approved by the competent national tax authorities only after destroyed.
3、帐簿、记帐凭证、完税凭证及其他有关资料不得伪造、变造或者擅自损毁。
Books, vouchers, tax payment receipts and other relevant information shall not be forged, altered or damaged without authorization.

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