1. If it is changed to individual industrial and commercial households and reaches a certain scale, account books must also be established. If it does not reach a certain scale, there is no need to establish an account, but the original vouchers of income, cost and expenses must be kept intact as the most important basis for quota collection.

2. If the registration type is an enterprise, account books must basically be established, and the approved collection (quota and fixed rate) is not allowed.

3 million is the approved turnover? The ticketing rate should be the policy of the local tax authorities. I have never heard of it. It should be understood as follows: the turnover of your unit is approved, and the ticketing rate is 85% (that is to say, you may only give 85,111 yuan (or part of it) to consumers for the income of 111,111 yuan, so the tax authorities simply approve the ticketing rate of 85% for the sake of simplicity), so they only provide your unit with 85,111 yuan of invoices, which has no impact on your unit's turnover and tax amount. But if your company overuses invoices for several months in a row, the tax authorities will increase your company's turnover.