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When is the annual tax inspection usually conducted?
The annual inspection time of the company is from March 1 day to June 30th every year.

Enterprises applying for annual inspection shall submit the following materials:

(1) Annual inspection report;

(two) the certificate of the designated representative or entrusted agent of the enterprise;

(3) A copy of the business license;

(4) If there are pre-registered administrative licensing items in the business scope, copies of relevant licensing documents and approval documents stamped with the seal of the enterprise;

(5) Other materials required by the State Administration for Industry and Commerce.

An enterprise as a legal person shall submit the annual balance sheet and income statement, and the company shall also submit the audit report issued by the accounting firm.

If an enterprise has an unincorporated branch, it shall also submit a copy of the business license of the branch.

Enterprises entering liquidation only submit the materials listed in the first paragraph.

The unincorporated branches and other business units of an enterprise shall, in addition to submitting the annual inspection report, also submit a copy of the business license of the subordinate enterprise that was inspected in the previous year; Other business units shall also submit a copy of the main qualification certificate of the affiliated institution.

The annual inspection report of the enterprise includes the following contents:

(1) Information on registered items;

(2) Filing matters;

(3) foreign investment;

(4) The establishment and cancellation of branches;

(5) Operating conditions.

The annual inspection report of the unincorporated branches and other business units of an enterprise only includes the contents of Item (1) of the preceding paragraph.

Object and scope of annual inspection

Limited liability companies, joint stock companies, unincorporated enterprises as legal persons, partnerships, sole proprietorship enterprises and their branches, foreign (regional) enterprises engaged in business activities in China and other business units that have obtained business licenses.

Enterprises registered in that year will participate in the annual inspection from next year.

Annual inspection procedure of enterprises

(a) the annual inspection materials submitted by the enterprise;

(2) The enterprise registration authority accepts and examines the annual inspection materials of the enterprise;

(3) Annual inspection fees paid by the enterprise;

(four) the enterprise registration authority shall affix the annual inspection seal to the copy of the business license and return the copy of the business license.