From 20 14, the annual inspection of enterprises was officially cancelled and changed to: annual report of enterprises.
When is the annual report of the enterprise?
A: The annual report is from 1 month 1 to June 30th.
● Online annual declaration entrance
Website of online annual report: /chaxun/254/ (There are operation tutorials below! ! ! ! )
● Instructions on the steps of filling in the annual report
First login, register the liaison first!
Chongqing enterprise annual report liaison registration tutorial (figure): /nb/326/
Chongqing Enterprise Annual Report Filling and Recording Operation Tutorial (Figure): /nb/327/
● What are the consequences of not reporting the annual report on time?
A: If an enterprise fails to submit the annual report for publicity within the time limit, it will be listed in the list of business anomalies and publicized to the public; If individual industrial and commercial households fail to submit annual reports within the time limit, they will be marked with abnormal business conditions and publicized to the public.
● Which companies need annual reports?
Answer: All companies, unincorporated corporate entities, partnerships, sole proprietorships, branches and individual industrial and commercial households registered and obtained business licenses before last year1February 3 1.
● What will happen if the annual report conceals the real situation and practices fraud?
Answer: Enterprises, individual industrial and commercial households and farmers' professional cooperatives should be responsible for the authenticity and timeliness of the contents of their annual reports.
If the information disclosed in the annual report of enterprises and farmers' professional cooperatives conceals the real situation or practices fraud, the administrative department for industry and commerce shall make a decision to include it in the list of business anomalies within 10 working days from the date of verification, and publicize it to the society through the enterprise credit information publicity system.
If the annual report of individual industrial and commercial households conceals the real situation or practices fraud, the administrative department for industry and commerce shall mark it as an abnormal state of operation within 10 working days from the date of verification, and publicize it to the public through the enterprise credit information publicity system.
In the future, government procurement, project bidding, transfer of state-owned land, granting honorary titles, and restricting or forbidding entry according to law. Bank credit, contract signing, customs clearance, work certificates of foreign employees in enterprises, etc., will be affected by the credit restraint mechanism.
● What are the contents of the annual report of the enterprise?
(1) The contents of the annual report of the enterprise include:
1, enterprise mailing address, postal code, contact telephone number, e-mail address and other information;
2, the enterprise business, closure, liquidation and other existing state information;
3. Information on the establishment of enterprises and the purchase of equity by enterprises;
4. If the enterprise is a limited liability company or a joint stock limited company, information such as the amount, time and method of capital contribution subscribed and paid by its shareholders or promoters;
5, limited liability company shareholders' equity transfer and other equity change information;
6. Information such as the name and website of the enterprise website and the online shop engaged in network operation;
7. Information on the number of employees, total assets, total liabilities, external guarantee, total owner's equity, total operating income, main business income, total profit, net profit and total tax payment.
The information specified in Item 1 to Item 6 shall be made public, and the information specified in Item 7 shall be made public by the enterprise.
(2) The contents of the annual report of individual industrial and commercial households include:
1, administrative license acquisition and change information;
2. Production and operation information;
3, the name of the website or online shop engaged in network management, website and other information;
4. Contact information;
5. Other information required by the State Administration for Industry and Commerce.
(three), the contents of the annual report of farmers' professional cooperatives include:
1, administrative license acquisition and change information;
2. Production and operation information;
3. Asset status information;
4, the name of the website or online shop engaged in network management, website and other information;
5. Contact information;
6. Other information required by the State Administration for Industry and Commerce.
● Annual accounting report
The accounting statement (annual report) stipulated by the Ministry of Finance is the accounting annual report. Mainly include: balance sheet, income statement, cash flow statement, detailed statement of assets impairment reserve, statement of changes in shareholders' equity, detailed statement of value-added tax payable, profit distribution table, segment statement (business segment), segment statement (regional segment) and other general enterprises are the detailed statement of value-added tax payable in the balance sheet income statement and profit distribution table.
● Accounting annual report process
1. Prepare accounting vouchers according to original vouchers.
2. Prepare the summary table of subjects according to the accounting vouchers.
3. Register accounting books (including general ledger and subsidiary ledger) according to accounting vouchers and account summary tables.
4. Prepare accounting statements (including balance sheet and income statement) according to accounting books (mainly general ledger).
5. Prepare tax returns according to accounting statements.
6 year-end carry-forward profit and loss (or monthly carry-forward profit and loss)
7. Prepare annual accounting statements (including balance sheet, income statement and cash flow statement).
8. According to the annual accounting statements, prepare the annual income tax report and the self-inspection form for the final settlement and payment of other taxes.
● Final settlement of income tax
The final settlement of income tax is actually a process of income tax settlement in the previous year. It must be submitted to the tax authorities before May 3 1 every year. There is a special summary table, according to accounting standards and tax regulations, to increase the increase of the adjustment and decrease the decrease.
Collection time
Article 54 of the Enterprise Income Tax Law of the People's Republic of China stipulates that an enterprise shall pay an application form for enterprise income tax within five months from the end of the year.
Expropriation object
The object of enterprise income tax collection refers to the income from production and operation, other income and liquidation of enterprises.
Required information
1, copy of business license
2. Copy of national tax and local tax
3. General ledger, subsidiary ledger and accounting vouchers for 2009
4, this year's tax returns (including income tax, turnover tax and education surcharge, flood control fees)
5. Capital Verification Report
6, a copy of the tax appraisal report made by intermediary agencies in previous years.
7, inventory table, bank statement, balance adjustment table
8. Pay the tax bill for this year1February in the next year.
9, a copy of the proof of ownership of assets.
10, xx copy of tax preferential policies.
1 1, basic information table
operation sequence/order
1, fill in the tax return and attach relevant materials.
Taxpayers shall, within four months after the end of the year, make their own tax adjustments based on the financial statements, fill in the annual tax return and its schedules, and handle the annual tax return with the competent tax authorities.
2, the tax authorities accept the application, and review the submitted materials.
(1) After receiving the tax return or tax withholding report submitted by the taxpayer or withholding agent, the competent tax authority will ask the taxpayer to provide the basis for the change if it finds that the contents to be managed by the competent tax authority have changed after reviewing the basic information such as its name, telephone number, address and bank account number; If the change is within the management scope of other departments, taxpayers will be urged to go through the change procedures in the relevant departments and hand over a copy of the change basis to the competent tax authorities.
(2) The competent tax authorities shall review the contents of the declaration, mainly to check whether the tax items, tax rates and tax basis are complete and correct, whether the tax calculation is accurate, whether the attached materials are complete and logical, and whether tax adjustment is made. If the taxpayer's declaration is found to have calculation errors or omissions during the audit, it will promptly notify the taxpayer to make adjustments, supplements, amendments or re-declare within a time limit. Taxpayers should make corresponding amendments according to the notice of the tax authorities.
(3) After verification, the competent tax authorities shall determine the amount of enterprise income tax payable in the current year and the amount of enterprise income tax that should be paid back, or refund or offset the overpaid enterprise income tax in the next year.
3, take the initiative to correct reporting errors.
If a taxpayer finds an error in the annual tax return within four months after the end of the year, according to the relevant provisions of the Administrative Measures for the Final Settlement and Payment of Enterprise Income Tax and other laws: after handling the annual income tax return, a taxpayer can fill in the Annual Tax Return of Enterprise Income Tax and voluntarily report to the tax authorities to correct the error, and the tax authorities will adjust the annual income tax payable and the amount of supplementary and tax refund accordingly.
4. Settle taxes
Taxpayers shall pay taxes within 4 months after the end of the year according to the annual income tax payable, the amount of tax reimbursement and tax refund determined by the competent tax authorities. If the tax paid in advance by the taxpayer is less than the annual tax payable, the overdue tax shall be paid to the state treasury before the end of April; If the tax paid in advance exceeds the tax payable for the whole year, the formalities for mortgage or tax refund shall be handled.
5. Apply for deferred tax payment.
According to the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection and its Detailed Rules for Implementation, taxpayers have the following special difficulties:
(1) Natural disasters such as water, fire, wind, thunder, tidal waves, earthquakes, etc., or accidents such as theft and robbery of taxable cash, checks and other property, etc., which cause great losses to taxpayers and greatly affect normal production and business activities. Taxpayers should provide disaster reports or accident certificates issued by public security organs;
(2) Due to the direct influence of the state's adjustment of economic policies, or short-term payment default, the current monetary funds are not enough to pay taxes after deducting the wages and social insurance premiums payable to employees. Taxpayers should provide the basis for relevant policy adjustments or provide proof of payment default and proof that the defaulting party cannot pay on time.
Therefore, if the taxpayer cannot pay the tax on time, it should apply to the competent tax authorities before the expiration of the tax payment period (generally, it is stipulated by local competent tax authorities that it should be submitted within 15 days before the expiration of the tax payment period, please refer to the regulations of local tax authorities for details), and submit the following materials: application for deferred tax payment, current monetary fund balance, statements of all bank deposit accounts, balance sheets, wages payable to employees and social insurance premiums and other expenditure budgets required by the tax authorities. With the approval of the state taxation bureaus and local taxation bureaus of provinces, autonomous regions and municipalities directly under the central government, or the state taxation bureaus and local taxation bureaus of cities under separate state planning, the tax payment may be postponed for a maximum of three months.
The tax authorities will make a decision on approval or disapproval within 20 days from the date of receiving the report on the application for deferred tax payment; If it is not approved, the taxpayer will be charged a late fee from the date when the tax payment period expires.