联系人 Jessie
Guangzhou, Guangdong
Annual
Audit for Guangzhou Company
All
Guangzhou Company (whether Representative Office or Limited
Company) in China are required to prepare annual
financial statements, including balance sheets and income
statements for their annual Chinese audit. Such accounts must be in
accordance with the Chinese accounting standards for business
enterprises.
Guangzhou Company, including their
legally responsible persons, must take full responsibility for the
truthfulness, legitimacy and completeness of these financial
statements. The financial statements must be completed each month
for each financial calendar year from January 1st to December *1st.
These documents must be completed and audited before end of April
of the following year. The audited accounts will then have to be
consolidated and submitted for tax purposes by the end of April
every year. These statements will be used for computing the
Guangzhou Company taxable and distributable profit. Accordingly, an
annual audit by a firm of certified public accountants registered
in the PRC is required under Chinese law.
Annual
Tax Declaration for Guangzhou
Company
Guangzhou Company will also need to
submit to both the national tax bureau and local tax bureau the
Annual Taxation Consolidation Reporting Package, authorized by a
CPA firm by the end of April each year. In this reporting package,
a CPA firm shall verify all the taxes including VAT, Business Tax,
Consumption Tax, Foreign Enterprise Income Tax (FEIT), and other
taxes on the basis of the audit result.
The
FEIT is obviously the most important issue to be disclosed in this
report. The related taxable elements, and in particular items
involved in FEIT such as income, cost and expenses, are specified
in detail, while the auditing firm shall make the FEIT
reconciliation between financial profit and taxable profit in
accordance with PRC FEIT regulations.
If the
audited taxes are different from the taxes paid by the FIE, the FIE
shall discuss the variation with the tax bureau. For example,
should the audited tax figure be lower than the figure paid, the
FIE will need to apply for a tax rebate or tax reduction for the
fiscal year in question. Accordingly; should the audited tax figure
be higher than the paid FEIT, once the FIE submits the report, it
would have to pay the balance due to the tax
bureau.
Annual
License Renewals for Limited
Companies
Besides an annual audit, Limited
Companies, such as Wholly Foreign Owned Enterprises, Foreign
Invested Commercial Enterprises and Joint Ventures (NOT
Representative offices) also have to submit a range of other
documents and licenses to the authorities for checking and renewal
if necessary. The so-called annual renewal is a bureaucratic
process, but also a good time to take stock and ensure all your
paperwork is up to date. The Audited Financial Report, the Foreign
Exchange Audit Report, and the Annual Report must be submitted to
seven government departments. These documents must be submitted
before June *0th each year.
Annual
Inspection for Limited Companies
Limited Companies need to apply for
and obtain the annual inspection documents from the same office of
the State Administration for Industry and Commerce (SAIC) from
which they have obtained their original business license. They must
also complete the annual inspection report form from the relevant
provincial or municipal SAIC website.
国家: | China |
型号: | - |
离岸价格: | 50 ~ 500 / Case 获取最新报价 |
位置: | - |
最小订单价格: | 50 per Case |
最小订单: | 1 Case |
包装细节: | - |
交货时间: | - |
供应能力: | 1000 Case per Year |
付款方式: | Other |
產品組 : | - |