In view of the positive significance of agency bookkeeping business, in order to give full play to the role of agency bookkeeping, when revising the "Accounting Law" in 1993, the "agency bookkeeping" regulation was added. This allows units that do not have the conditions to set up an independent accounting department or hire accounting personnel to entrust relevant accounting service institutions to conduct agency bookkeeping. Thus, for the first time, it established the legal status of agency bookkeeping business in our country. For private business owners engaged in commercial activities, they are not only responsible for paying value-added tax but also bear the burden of corporate income tax. From the perspective of individual investors, they must also pay individual income tax on the portion of post-tax profits distributed to individuals.