انواع دفاتر تجاری

دفاتر تجارتی به موجب ماده ۶ قانون تجارت تمام تجار به استثنای کسبه جزء باید دفاتر تجارتی تنظیم کنند. فایده تنظیم دفاتر تجارتی ١- با تنظیم دفاتر تجارتی، تاجر بر تجارتخانه خود نظارت نموده و بر آن اشراف پیدا میکند. ٢- با تنظیم دقیق دفاتر تجارتی می توان میزان مالیات بر درآمد تاجر را براساس […]

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