Current location - Loan Platform Complete Network - Local tax - Is the enterprise annual report business or tax?
Is the enterprise annual report business or tax?
Enterprise annual report is divided into industrial and commercial annual report and tax annual report, which are handled by different departments respectively.

1. Annual report for industry and commerce: An enterprise shall submit an annual report to the industrial and commercial authorities through the national enterprise credit information publicity system within the prescribed time limit and publicize it to the public. The main contents of the industrial and commercial annual report include company registration information, address, number of employees, capital contribution, assets status, changes in equity, etc. The annual report of industry and commerce is submitted every year from 1 to 1 to June 30th, and the content submitted is the situation of the previous year. If an enterprise fails to submit its annual report within the specified time, it will be listed in the list of business anomalies by the Industrial and Commercial Bureau, and even if it fails to submit its annual report for three years, it will be directly listed in the "blacklist".

2. Annual tax declaration: to be exact, it is the annual declaration of enterprise income tax. An enterprise shall settle the income tax of the previous year at the end of each year, and decide whether to pay the enterprise income tax according to the profitability of the enterprise. The main contents of the annual tax report include the completion of the annual enterprise income tax return, the details of income, costs, expenses, tax adjustment and so on. , calculate the taxable income of the enterprise and calculate whether it is necessary to pay taxes. Submit the annual tax return from June 65438+1 October1to May 3 1, and submit the enterprise income tax of the previous year. Therefore, the annual report of an enterprise is neither business nor tax, but an annual declaration that both need to do.