1. State Taxation Bureau: Enterprises in some countries or regions need to submit annual financial statements to the State Taxation Bureau. The specific submission method may be online submission or offline mailing;

2. Enterprise registration agency: In some countries or regions, in order to update the registration information of enterprises, it is necessary to submit the annual financial statements of enterprises to the enterprise registration agency;

3. Stock Exchange: As far as listed companies are concerned, it is necessary to submit annual financial statements to the stock exchange so that investors can understand the financial situation of the enterprise.

The financial statements required by the annual report of the enterprise are as follows:

1. Balance sheet: A balance sheet is a statement that reflects the financial situation of an enterprise within a certain date. Enterprises need to clearly list their assets, liabilities and owners' equity on the financial statement date. The balance sheet needs to include the total assets, total liabilities and owners' equity of the enterprise;

2. Income statement: The income statement is a statement that reflects the operating results of an enterprise in a certain period. Enterprises need to list the income, costs, expenses and profits of the current period in the financial statements, and classify and summarize them according to the local financial statement preparation regulations;

3. Cash flow statement: A cash flow statement is a statement that reflects the cash inflow and outflow of an enterprise in a certain period. Enterprises need to list the cash flow of their operations, investment and financing activities in the financial statements, and classify and summarize them according to the local financial statement preparation regulations;

4. Statement of changes in owners' equity: The statement of changes in owners' equity is a statement that reflects the changes in owners' equity of an enterprise in a certain period. Enterprises need to list the changes of owners' equity in the current period in financial statements, including indicators such as share capital, capital reserve, surplus reserve and undistributed profit.

To sum up, the preparation and reporting of enterprise financial statements need to follow the local financial accounting system and relevant regulations, otherwise it may affect the operation and development of enterprises. It is recommended that enterprises understand the local financial statement preparation regulations and consult professionals before specific operations.

Legal basis:

"People's Republic of China (PRC) tax registration management measures" twenty-sixth.

In case of dissolution, bankruptcy, cancellation or other circumstances, taxpayers who terminate their tax obligations according to law shall report to the original tax registration authority for cancellation of tax registration with relevant documents and materials, and then go through cancellation of registration with the administrative department for industry and commerce or other organs; If it is not necessary to register with the administrative department for industry and commerce or other organs according to regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials. A taxpayer whose business license is revoked by the administrative department for industry and commerce or whose registration is cancelled by other organs shall apply to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.