In recent years, with the slogan of "mass entrepreneurship and innovation", the number of small and medium-sized enterprises in China has exploded. Among them, in the queue of small and medium-sized enterprises in China, a large number of enterprises are small-scale VAT taxpayers. Nowadays, the development of agency bookkeeping industry in China is increasingly standardized, and more and more small-scale taxpayers have an urgent need to "save operating costs". Therefore, many small-scale taxpayers prefer to seek professional accounting institutions for financial entrustment. Therefore, it is necessary to understand and master the charging standard of small-scale taxpayers' agency bookkeeping.

At present, the fees charged by bookkeeping agencies to small-scale taxpayer enterprises are becoming more and more transparent and standardized. Under normal circumstances, the agency bookkeeping fee of small-scale taxpayers in China is generally 200-300 yuan/month, which is much lower than that of ordinary taxpayers. This is because the accounting treatment of small-scale taxpayers is relatively simple and tax returns are relatively easy. So their agency fee is lower than that of ordinary taxpayers. However, the above-mentioned charging standards for small-scale taxpayers' agency bookkeeping are limited to ordinary small-scale taxpayer enterprises. For small-scale taxpayer enterprises in catering and e-commerce, the charge for agency bookkeeping is higher than that for ordinary small-scale taxpayer enterprises, and the charge for agency bookkeeping is generally 300-500 yuan/month.

In addition, the charging standard of small-scale taxpayers' agency bookkeeping is also affected by the local economic development level. Therefore, in real life, there may be specific differences in the bookkeeping fees of small-scale taxpayer enterprises in different cities or regions. For example, in underdeveloped areas, the agency bookkeeping expenses of small-scale taxpayer enterprises are usually low, and in some areas, the agency bookkeeping expenses are only around 200 yuan, or even lower. In economically developed cities and regions, the charge standard of agency bookkeeping is relatively high, usually higher than that of 200 yuan, and may reach 300-500 yuan in some areas.

In fact, small-scale taxpayer enterprises seeking agency bookkeeping services must first master the market charging standards of the entire agency bookkeeping industry in detail. Generally speaking, the charge standard of small-scale taxpayers for bookkeeping is usually between 200-500 yuan, neither too low nor too high. Therefore, business operators need to make reasonable choices within this price range. In the agency bookkeeping industry, the collection of agency bookkeeping fees for small-scale taxpayers is also closely related to the service quality of agency bookkeeping institutions. Under normal circumstances, the fees charged by regular professional bookkeeping institutions will be relatively higher, but their service quality will be more guaranteed. However, some informal accounting agencies will charge relatively low fees, but if they encounter complex fiscal and tax problems, it is generally difficult to deal with them professionally, which will easily bring fiscal and tax risks to enterprises.

Therefore, for small-scale taxpayer enterprises, it is of great practical significance to understand the charging standard of agency bookkeeping and reasonably choose the agency bookkeeping method.