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How to punish overdue annual reports?
First, the text answer

All enterprises, individual industrial and commercial households and farmers' professional cooperatives registered in the registration authorities at all levels before 2002 1 year 1 February 3 1 month1month to June 30, 2022 must fulfill their annual report obligations. According to relevant laws and regulations, if a market entity fails to publicize or submit an annual report within the time limit prescribed by laws and administrative regulations, it shall be listed in the list of business anomalies by the registration authority and may be fined less than 1 10,000 yuan.

Second, analysis

The annual report, also known as the annual financial accounting report, is a financial accounting report provided by an enterprise at the end of the year, and a written report reflecting the year-end financial situation, annual operating results and cash flow of an enterprise unit. The annual financial accounting report comprehensively reflects the year-end financial situation, annual operating results and cash flow of the enterprise unit, and plays a very important bridge role between the management of the enterprise unit and the users of financial accounting reports. The contents of the annual financial accounting report are: accounting statements, mainly including balance sheets, income statements, cash flow statements and other forms. Notes to accounting statements, including explanations that do not meet the accounting premise, explanations of important accounting policies and accounting estimates, etc. A statement of the financial situation, including the basic situation of the production and operation of the enterprise, the realization and distribution of profits, etc.

Third, how to make up the annual report when it is overdue?

For enterprises in operation, if the overdue time is relatively short, they can continue to make up the annual report online within one year, but if it is overdue for more than one year, they need to make up the report at the industrial and commercial department. Usually, if you make up the online report, you can directly search the national enterprise credit information publicity system, then select the region where the enterprise belongs, select the provinces and cities, and then enter the enterprise's industrial and commercial annual report declaration system. After entering the annual report system, select the year of the annual report, fill in the relevant basic information of the enterprise, and then publicize it. If you need to make a supplementary report to the industrial and commercial department, you need to prepare relevant materials yourself, and then the industrial and commercial department will complete the publicity of the enterprise's industrial and commercial annual report after approval.