1. The annual report of an industrial and commercial enterprise refers to the annual report submitted by the enterprise to the industrial and commercial authorities through the local municipal market supervision and management system within the prescribed time limit and announced to the public, which can be inquired by any unit or individual.

The main contents of the annual business report: company registration information, address, number of employees, capital contribution, assets status, changes in equity, etc.

Consequences of not submitting the annual report on time: If an enterprise fails to submit the annual report on time, it will be listed in the list of business anomalies by the Industrial and Commercial Bureau and publicized to the public. If the annual report has not been submitted for 3 years, it will be directly included in the "blacklist". And there will be a fine.

2. The annual report of tax enterprises, specifically the annual declaration of enterprise income tax. At the end of each year, the income tax of the previous year should be settled when returning to the enterprise, and whether to pay the enterprise income tax should be decided according to the profitability of the enterprise. This involves the issue of income tax.

Contents of annual enterprise income tax return: fill in the annual enterprise income tax return, income, cost, expenses, tax adjustment details, etc. , calculate the taxable income of the enterprise and calculate whether it is necessary to pay taxes.

Consequences of non-submission: If the enterprise fails to submit the annual enterprise income tax report within the prescribed time limit, the tax bureau will issue a notice of tax matters and order it to make corrections within a time limit. Those who fail to make corrections within the time limit will be fined, and they will also pay taxes and late fees. If the enterprise fails to declare on time and has no whereabouts, the tax bureau will put the enterprise on the abnormal list.