记账所需单据清记账所需单据清单

如有以下情况发生，请务必及时告知我方会计人员，以确保税务申报准确无误。

Please inform our accounting team promptly if any of the following situations occur, to ensure accurate tax filing.

外籍员工税务身份变动
Changes in the tax status of foreign employees
如其在一个纳税年度内在中国境内居住天数累计达到或超过183天，税务身份通常将由"非居民纳税人"转为"居民纳税人"。此变更将影响其个人所得税的申报范围（全球收入需在中国申报）及应纳税额，请务必及时告知具体日期及判定结果。

If a foreign employee's cumulative residence in China reaches or exceeds 183 days within a tax year, their tax status will typically change from "Non-Resident" to "Resident". This change affects the scope of individual income tax reporting (worldwide income must be declared in China) and the tax payable. Please inform us promptly of the specific dates and the determined status.
雇员人数变动
Changes in the number of employees (new hires or departures)
对外签订合同或其他可能产生印花税的行为
Signing of contracts with external parties or any other activities that may trigger stamp duty obligations

所有费用报销单均需注明业务事由、付款方式，并经授权人员签字批准。
All expense reimbursement forms must indicate the business purpose, payment method, and be approved by an authorized person.
建议于次月5日前提交上月完整单据，以便及时完成账务处理。
It is recommended to submit the complete set of documents for the previous month by the 5th of the following month to facilitate timely bookkeeping.

类别 Category	项目 Item	已提供 Provided	不适用 N/A
银行单据 Bank Documents	银行对账单 Bank statement
银行单据 Bank Documents	对账单上每笔交易对应的回单/水单 Bank slips/receipts corresponding to each transaction
费用单据 Expense Documents	房租发票 Rent Fapiao
	水电、物业管理费发票 Utility & Management Fee Fapiao
	电信费发票 Telecommunication Fapiao
	交通费发票 Transportation Fapiao
	差旅费发票 Travel Fapiao
	办公用品采购发票 Office Supplies Purchases Fapiao
	（如通过外服代发）外服开具的工资服务费发票 Payroll service invoice issued by FESCO (if applicable)
	（如通过外服代发）外服提供的社保/公积金缴费明细表 Detailed social security/housing fund payment list from FESCO
其他单据 Other Documents	固定资产采购发票（如设备、家具等） Fapiao for fixed assets purchases (e.g., equipment, furniture)
	装修费用发票 Decoration/renovation expenses Fapiao
	上述未列明的其他任何支出凭证 Any other expenditure documents not listed above

记账所需单据清单 —— 代表处