Legal analysis: deadline for submitting financial and accounting statements:

Taxpayers who submit financial and accounting statements quarterly shall submit the statements within 15 days after the end of each quarter. The last day of the deadline is a legal holiday, which shall be postponed in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection and its detailed rules for implementation.

Taxpayers shall submit financial and accounting statements on an annual basis within 5 months after the end of the year.

If a taxpayer applies for an extension of filing and is approved by the tax authorities, it may also postpone the submission of financial and accounting statements.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Time for submission of financial statements

The filing time of annual financial statements is within 4 months after the end of the year.

According to Article 157 of the Accounting System for Enterprises:

Monthly interim financial and accounting reports shall be published within 6 days after the end of each month; The interim financial accounting report shall be provided to the outside within 15 days after the end of the quarter; The semi-annual interim financial accounting report shall be provided to the outside world within 60 days after the end of the interim year; The annual financial accounting report shall be provided to the society within 4 months after the end of the year.

Extended data

The annual accounting statements submitted by an enterprise shall be compiled by the enterprise's administrative leaders and financial statements according to the completely registered and checked account books and other relevant materials, so that the figures are true, the calculations are accurate, the contents are complete and the reports are submitted in time. Financial statements are usually audited by certified public accountants.

In order to provide comparative information, each item in the balance sheet should be filled in the columns of "balance at the beginning of the year" and "balance at the end of the period". Among them, the figures of the items in the column of "balance at the beginning of the year" can be filled in according to the figures of the corresponding items in the column of "balance at the end of last year's balance sheet". If the names and contents of items specified in the balance sheet of this year are inconsistent with those of the previous year, the names and figures of items in the balance sheet at the end of last year shall be adjusted according to the provisions of this year.

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How is the disclosure time of listed companies' annual and quarterly reports stipulated? Stock annual report, semi-annual report and quarterly report

1. Disclosure time of annual report of listed companies: 1- April 30th every year. 2. The disclosure time of the listed company's semi-annual report: from July 1 day to August 30th every year. 3. The disclosure time of the first quarterly report of listed companies: 1. Quarterly report: April 1 day to April 30th every year. Quarterly report: every year from July 1 day to August 30th. Quarterly report: 65438+1October1-65438+1October 3 1. Quarterly report: 65438+ 101-April 30th. Note: 1, penalty for late issuance of quarterly report: the stock will be suspended. For listed companies whose quarterly reports are before April 30th and those whose quarterly reports are not disclosed before June 3rd 1, the former is May1and the latter is May165438+10.65438. 2. Punishment for late issuance of annual report and interim report: similar to punishment for late issuance of quarterly report, that is, all undisclosed listed companies will be suspended from next month 1 day from the end date of the specified disclosure time.

When will the company's financial statements come out?

The release time of financial statements is determined according to quarterly, semi-annual and annual reports.

The specific time is as follows:

1, quarterly report:

The quarterly report is divided into four quarters, and every three months is a quarter;

The first quarter is from April/kloc-0 to April 30th every year;

The second quarter report is from July 1 day to August 30th every year;

The third quarterly report is 65438+1October1-65438+1October 30th every year; The quarterly report is 65438+ 10 month 1- April 30th every year.

2. Semi-annual report:

Every year from July 1 to August 30th;

3. Annual report:

The disclosure time of annual reports of listed companies is from June 1 day to April 30th every year.

Extended data:

Specific requirements for financial statements:

1, principle of going concern:

If it is no longer reasonable for an enterprise to prepare financial statements on the basis of going concern, the enterprise shall prepare financial statements on other bases and disclose this fact in the notes.

2. The principle of fair statement:

When presenting financial statements, enterprises should strictly follow the actual transactions and events.

Confirm and measure in accordance with the Accounting Standards for Business Enterprises-Basic Standards and other accounting standards, and truthfully reflect the transactions and other economic matters of the enterprise.

Truly and fairly reflect the financial status, operating results and cash flow of the enterprise. Enterprises should not replace confirmation and measurement with notes disclosure.

3, accrual principle:

In addition to the cash flow statement, the financial statements presented by enterprises should be prepared in accordance with the accrual basis principle.

4. The consistency principle of information presentation:

The presentation of financial statement items shall be consistent in each accounting period, except that accounting standards require changes in the presentation of financial statement items or major changes in the business nature of enterprises.

Changes in the presentation of financial statements can provide more reliable and relevant accounting information and shall not be changed at will.

5, the principle of importance:

The omission or misstatement of an item in an enterprise's financial statement will affect the economic decision of users accordingly, and the item is of great significance.

The importance should be judged according to the environment of the enterprise and the nature and amount of the project.

Items with different properties or functions shall be listed separately in the financial statements, except for unimportant items.

Items with similar nature or function belong to important categories, which shall be listed separately in financial statements according to their categories.

6, offset principle:

Assets and liabilities, income and expenses in an enterprise's financial statements shall not offset each other, except as otherwise provided by other accounting standards.

Assets are listed in net amount after deducting impairment reserve, while gains and losses arising from non-daily activities are listed in net amount after deducting expenses from income, and are not offset.

7. The comparability principle of information presentation:

The presentation of an enterprise's current financial statements shall at least provide comparative data of all items presented in previous comparable accounting periods, as well as explanations related to understanding the current financial statements.

However, unless otherwise stipulated by other accounting standards, the presentation of financial statement items has changed.

The comparative data of the previous period shall be adjusted according to the presentation requirements of the current period, and the reasons, nature and amount of each adjustment item shall be disclosed in the notes.

If it is not feasible to adjust the comparative data of the previous period, the reasons for not adjusting shall be disclosed in the notes.

8. Requirements for the first presentation of financial statements:

Enterprises should at least disclose in a prominent position in financial statements.

In the case of consolidated financial statements, the name of the enterprise, the balance sheet date or the accounting period covered by the financial statements, the RMB amount unit and the financial statements shall be indicated.

9. During the reporting period:

An enterprise shall prepare financial statements at least once a year.

If the period covered by the annual financial statement is shorter than one year, the period covered by the annual financial statement and the reasons for the shorter period shall be disclosed.

When are the publication dates of monthly, quarterly and annual financial statements of listed companies?

The disclosure time of the annual report is1~ April, the semi-annual report is July and August, and the quarterly report is April. 10.

Article 20 of the Measures for the Administration of Information Disclosure of Listed Companies stipulates that the annual report shall be within 4 months after the end of each fiscal year, the interim report shall be within 2 months after the end of the first half of each fiscal year, and the quarterly report shall be compiled and disclosed within 65,438+0 months after the end of the third and ninth months of each fiscal year.

Extended data

The financial statements of listed companies will be fully audited by certified public accountants, who will issue audit reports with different audit opinions, including unqualified opinions, reserved opinions, refusal to express opinions and negative opinions, on the auditor's property status, the authenticity of operating results and cash flow and the corresponding audit risks.

Issue an unqualified audit report, explaining the real situation of the financial status, operating results and cash flow of the enterprise, and there are no major matters that need to be adjusted or disclosed. Certified public accountants believe that the accounting statements are generally fair. The following opinions show that there are some problems in accounting statements, which are not a good investment target in general.

Baidu Encyclopedia-Measures for the Administration of Information Disclosure of Listed Companies

Baidu Encyclopedia-Interpretation of Financial Statements of Listed Companies