The annual report of an enterprise is mainly the annual financial report of the enterprise, including balance sheet, income statement, cash flow statement and statement of changes in owner's equity, etc. , used to describe the financial situation and operating results of enterprises, and announced to the public. Tax declaration refers to the procedure for enterprises to pay taxes to the state tax authorities in accordance with the provisions of the tax law. They are different in content, purpose and time.

Enterprise annual report tax declaration process:

1. Preparation materials: Enterprises need to prepare annual financial statements, tax returns, tax lists issued by tax authorities and other related materials;

2. Annual settlement and payment: enterprises need to make annual settlement and payment according to the requirements of tax authorities, and complete the payment of enterprise income tax and other related taxes and fees;

3. Fill in the annual report: the enterprise needs to fill in the annual report within the specified time according to the relevant provisions of the state, including basic information, operating status, financial status, etc.

4. Audit report: After completing the report, the enterprise needs to audit the report to ensure the accuracy and completeness of the information. If errors or deficiencies are found, they need to be corrected in time;

5. Declaration of annual report: The enterprise needs to submit the annual report to the administrative department for industry and commerce for review within the specified time. After the approval, the system will generate the annual report of the enterprise and publicize it on the enterprise credit information publicity system.

To sum up, after the enterprise annual report is submitted, it needs to be audited by the industrial and commercial registration authority, and the information of the enterprise annual report can only be found on the enterprise credit information publicity system after the audit is passed.

Legal basis:

Article 17 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Enterprise Information Publicity

In any of the following circumstances, the administrative department for industry and commerce at or above the county level shall include it in the business exception list and publicize it to the public through the enterprise credit information publicity system to remind it to fulfill its publicity obligations; If the circumstances are serious, the relevant competent department shall give administrative punishment in accordance with the provisions of relevant laws and administrative regulations; If losses are caused to others, they shall be liable for compensation according to law; If the case constitutes a crime, criminal responsibility shall be investigated according to law:

(a) the enterprise fails to publicize the annual report within the time limit stipulated in these Regulations or fails to publicize the relevant enterprise information within the time limit ordered by the administrative department for industry and commerce;

(two) the information disclosed by the enterprise conceals the real situation and practices fraud.

Enterprises listed in the list of business anomalies shall be removed from the list of business anomalies by the administrative department for industry and commerce at or above the county level if they fulfill their publicity obligations in accordance with the provisions of these regulations; Failing to fulfill the obligation of publicity for three years in accordance with the provisions of these Regulations, the administrative department for industry and commerce of the State Council or the administrative department for industry and commerce of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall be included in the list of seriously illegal enterprises and publicized to the public through the enterprise credit information publicity system. The legal representative and person in charge of an enterprise listed in the list of seriously illegal enterprises shall not serve as the legal representative and person in charge of other enterprises within 3 years.

If the enterprise fails to meet the circumstances mentioned in the first paragraph within five years from the date of being included in the list of seriously illegal enterprises, the administrative department for industry and commerce of the State Council or the administrative department for industry and commerce of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall remove it from the list of seriously illegal enterprises.