The Implementation Plan for Joint Annual Inspection of Foreign-invested Enterprises has been approved by the State Council and is hereby issued to you, please follow it carefully.
The joint annual inspection of foreign-invested enterprises in recent two years has played an important role in improving China's investment environment, reducing the burden on enterprises, strengthening the management of enterprises by government departments and urging enterprises to operate according to law. In order to further standardize and improve this work, the relevant matters are hereby notified as follows:
First, all regions and departments should take the joint annual inspection of foreign-invested enterprises as an important measure to improve the investment environment, strengthen the supervision and management of foreign-invested enterprises, and promote the operation of foreign-invested enterprises according to law. On the basis of summing up the work experience of the previous two years, we should further strengthen the leadership and coordination of the joint annual inspection, and carefully study and arrange the work of the joint annual inspection. In order to facilitate enterprise declaration and inter-departmental coordination, all localities should create conditions to carry out joint annual inspection in the form of joint office.
Second, the joint annual inspection department cooperates with * * * to prepare the annual inspection report. The annual inspection report shall be uniformly printed and distributed by the administrative department for industry and commerce.
Three, the joint annual inspection of the joint office funds by the local finance. Except that the administrative department for industry and commerce still charges according to the original standard, the joint annual inspection department shall not add new charging items.
Four, the joint annual inspection departments should carry out their duties, according to the annual inspection documents submitted by enterprises, do not meet the requirements, to timely put forward opinions and notify other joint annual inspection departments.
Five, the joint annual inspection department should act in strict accordance with the law, and shall not arbitrarily increase the content of the review, and shall not raise or lower the review standards without authorization.
Six, the joint annual inspection department should strengthen the supervision and management of intermediaries and enterprises, to ensure the accuracy of the joint annual inspection data.
Seven, strengthen the processing and management of joint annual inspection information, and gradually establish an information network to realize information sharing.
Eight, the joint annual inspection department shall not separately organize the annual inspection of foreign-invested enterprises in this system. Except for the seven departments participating in the joint annual inspection, no department or unit may conduct annual inspection of foreign-invested enterprises without the approval of the State Council.
Nine, MOFTEC is responsible for the coordination of the joint annual inspection.
Attachment: Implementation Plan for Joint Annual Inspection of Foreign-invested Enterprises
I. Preparation and publicity of joint annual inspection
After receiving the notice from the General Office of the State Council on the implementation plan of joint annual inspection of foreign-invested enterprises forwarded by the Ministry of Foreign Trade and Economic Cooperation and other departments, local governments and local joint annual inspection departments should make good organizational preparations and issue announcements as soon as possible.
Two. Working hours and procedures of joint annual inspection
The working hours of joint annual inspection are from 1 October to March1May.
Enterprises participating in the annual inspection shall go to the administrative department for industry and commerce to receive the annual inspection report by themselves, fill it out truthfully, accurately and completely according to the financial report of the enterprise audited by the accounting firm, and report the annual inspection to the joint annual inspection department before April 30.
In areas where joint office is adopted, according to the number of enterprises participating in the inspection, enterprises can be properly concentrated for a period of time to accept enterprise declarations, so as to save joint office expenses. However, the deadline for enterprises to declare (April 30th) shall not be advanced.
The documents submitted by the enterprise to each department of joint annual inspection are as follows:
Ministry of Foreign Trade and Economic Cooperation
1. Copy of annual inspection report
2. A copy of the approval certificate and a copy.
3. Copy of business license
4. A copy of the capital verification report of the administrative department for industry and commerce (only submitted by the enterprises that should contribute capital in the current year).
1. Annual inspection report
2. Annual balance sheet and income statement audited by accounting firm.
3. Original and duplicate of business license (if the enterprise is required to submit all originals and duplicates at the same time, the normal operation of the enterprise shall not be affected). Capital verification report (only submitted by the enterprise that should pay the capital contribution in the current year)
Economic and Trade Department
1. Copy of annual inspection report
2. Annual balance sheet and income statement audited by accounting firm.
the Ministry of Finance
1. Copy of annual inspection report
2. Copy of financial registration certificate
3 annual final accounts report and audit report of the enterprise.
4. Copy of the capital verification report of the foreign exchange administration department (only applicable to the enterprises that should pay the capital contribution in the current year).
1. Copy of annual inspection report
2. Foreign exchange registration certificate of foreign-invested enterprises and notice of opening foreign exchange accounts. 3 copies of the annual financial audit report and capital verification report of the enterprise.
4. Foreign debt registration certificate, foreign exchange (transfer) loan registration certificate, contract signing form and change feedback form (submitted by foreign debt enterprises only). Tax authorities (one set of State Taxation Bureau and one set of Local Taxation Bureau).
1. Copy of annual inspection report
2. Copy of tax registration certificate
3. Tax Registration Form
4. Copy of business license
customs
1. Copy of annual inspection report
Copies of the annual balance sheet and income statement audited by an accounting firm. Original customs declaration registration certificate and all customs declaration documents.
4 enterprise import and export declaration business form (provided by the customs)
The enterprise shall deliver the above documents to all departments of joint annual inspection as required. For the convenience of enterprises, in areas where joint office is not implemented, a department is determined to receive documents in a unified manner.
When reviewing the annual inspection documents, the joint annual inspection departments find that the inspected enterprises are unqualified in the annual inspection, and shall put forward handling opinions within ten working days from the date of receiving the annual inspection documents, and notify the administrative department for industry and commerce. The administrative department for industry and commerce shall set aside ten working days for coordination, and timely notify other joint annual inspection departments of the above situation and the list of enterprises that fail the annual inspection.
If the company fails to pass the annual inspection within ten working days after passing the examination, the administrative department for industry and commerce shall pass the annual inspection of the enterprise and affix the annual inspection mark on the business license of the enterprise.
The business license of an enterprise without the annual inspection mark cannot be used as a voucher for applying for the relevant procedures.
The audit work of each department of the joint annual inspection shall be completed before May 3 1.
The economic and trade departments (Economic Commission and Planning Commission) shall, jointly with relevant departments, put forward policies and measures to strengthen and improve management in view of the universal problems reflected in the annual inspection.
Iii. Annual inspection standards and punishment measures
Enterprises that fail to pass the annual inspection refer to: serious violations of laws and regulations; No business address; The investor fails to contribute within the prescribed time limit and has no business activities for one year or more.
The administrative department for industry and commerce will notify the enterprises that fail the annual inspection to make rectification within a time limit. Overdue reform, punishment according to law; If the circumstances are serious, the foreign trade department will revoke its approval certificate and the administrative department for industry and commerce will cancel or revoke its business license according to law.
Enterprises that fail to declare the annual inspection within the time limit will be dealt with in accordance with relevant national laws and regulations until the approval certificate is revoked, and the business license is cancelled or revoked according to law.
For enterprises found to have other violations in the joint annual inspection, all departments of the joint annual inspection should still take punishment measures separately or jointly according to the law after the enterprise passes the annual inspection.
Four, annual inspection data summary and information processing
The Ministry of Foreign Trade is responsible for the data entry and summary of the joint annual inspection report.
The data summary of joint annual inspection of all localities should be completed before June 30 and reported to the Ministry of Foreign Trade and Economic Cooperation. MOFTEC is responsible for summarizing the joint annual inspection and reporting it to the State Council before the end of July. After the summary work is completed, the data will be distributed to all departments at the same level for joint annual inspection. All departments of the joint annual inspection shall submit a summary of the joint annual inspection work to the higher authorities before June 30.
Verification of verb (abbreviation of verb) annual inspection
After the annual joint annual inspection, all departments should conduct spot checks on enterprises. If it is found that the enterprise fails to truthfully declare the annual inspection, it shall be punished according to law.
In order to ensure the authenticity of the annual inspection declaration of enterprises, the financial department should be responsible for spot-checking the relevant accounting (auditing) firms, and punish the intermediaries who practice fraud in the annual inspection audit of enterprises in accordance with relevant laws and regulations, and cancel the qualification of intermediaries to conduct annual inspection audit for foreign-invested enterprises.
Attachment: 1. Joint annual inspection report of foreign-invested enterprises and overseas Chinese-invested enterprises in Taiwan, Hong Kong and Macao.
Two. Index description of joint annual inspection report
Three. Code of administrative divisions of the People's Republic of China