Industrial And Commercial Annual Inspection And Related Matters

What is the annual inspection of industrial and commercial enterprises?

The annual inspection of industrial and commercial enterprises (hereinafter referred to as "annual inspection") refers to the statutory system for the administration of industry and commerce to inspect enterprises in accordance with the law and to confirm the qualifications for enterprises to continue to operate.

Main contents of industrial and commercial annual inspection

1, the implementation and change of enterprise registration matters.

2. Shareholders or investors' contributions or conditions of cooperation.

3, the external investment of enterprises.

4, the establishment of branches of enterprises.

5, the production and operation of enterprises.

Industrial and commercial annual inspection objects

The object of annual inspection is the limited liability company, Limited by Share Ltd, non company legal person and other business entities who have received the business license of People's Republic of China enterprise legal person, People's Republic of China business license, enterprise legal person business license and business license.

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

Basic procedures for industrial and commercial annual inspection

1, enterprises apply for and submit annual inspection reports and other related materials.

2, the registration authority accepts and examines the annual inspection materials.

3, enterprises pay annual inspection fees.

4. Registration authorities shall attach annual inspection marks and stamped annual inspection stamps.

5, the registration authority returns the business license of the enterprise.

Time requirements for industrial and commercial annual inspection

The annual inspection date is from January 1st to April 30th each year.

The registration authority shall inspect the situation of the enterprise in the preceding year within the prescribed time.

The enterprise shall submit the annual inspection materials to the registration authority before March 15th.

Industrial and commercial annual inspection must be submitted.

(1) annual inspection report.

(two) business license, copy and IC card.

(three) annual balance sheet and profit and loss statement of enterprise legal person.

(four) other materials to be submitted.

In addition to documents submitted in (I), (two) and (four), an unincorporated branch shall also submit a copy of the business license of its legal person.

The photocopy of the business license shall be stamped with the official seal of the registration authority.

Companies and foreign invested enterprises should submit annual audit reports.

A newly established enterprise legal person with less than one accounting year and a foreign-funded enterprise that is due to expire in accordance with the articles of association or the contract shall submit a capital verification report.

Other enterprises that require the registration authority to carry out capital verification shall submit capital verification reports as well.

Enterprises holding the exemption certificate are exempt from auditing reports.

Opinions on some problems in annual inspection work

The industrial and commercial administration bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate planning:

In order to better implement the "annual inspection method for enterprise legal persons", intensify law enforcement, strengthen supervision and management, and conscientiously do the annual enterprise annual inspection work, we have the following opinions on the relevant issues of annual inspection.

I. annual inspection of futures brokerage companies and futures exchanges

Our bureau has made provisions on the annual inspection of futures brokerage companies in accordance with document No. 1994 of industrial and commercial enterprises [No. fourteenth].

1, the futures brokerage companies shall, during the annual inspection period, receive the annual inspection reports from the administrative bureaus of the provinces, autonomous regions and municipalities directly under the central government, submit relevant annual inspection materials, and conduct preliminary inspections by the administrative bureaus of industry and Commerce of the provinces, autonomous regions and municipalities directly under the central government.

2, the administrative departments for Industry and Commerce of all provinces, autonomous regions and municipalities directly under the central government shall, after passing the preliminary inspection of futures brokerage companies, sign their opinions, and submit the annual inspection materials of futures brokerage companies within their jurisdiction to the State Administration for Industry and Commerce for examination before the end of March each year.

3, the annual inspection materials submitted by a futures brokerage company shall be three copies in one form, one of them shall be retained by the original inspection organ and the other two shall be submitted to the State Administration for Industry and commerce.

4, the State Administration for Industry and Commerce will examine the list of futures brokerage companies that have passed the annual inspection, notify the industrial and commercial administration bureaus of provinces, autonomous regions and municipalities directly under the central government in written form, and notify the industry and Commerce Administration of the provinces, autonomous regions and municipalities directly under the central government on the basis of the list to notify the enterprises to go through the relevant formalities with the State Administration for Industry and commerce with the original and all copies of their business licenses.

5, when a futures brokerage company takes part in the annual inspection, it shall send the official staff of the company to handle the relevant formalities.

6, futures brokerage companies do not submit annual inspection materials in accordance with the date stipulated by the administrative authorities for Industry and commerce or concealment the truth and fraud in annual inspection. The relevant administrative departments for Industry and Commerce of the provinces, autonomous regions and municipalities directly under the central government may impose fines on them according to the annual inspection method of enterprise legal persons, and report them to the State Administration for Industry and Commerce for record.

7, the annual inspection procedures for futures brokerage companies (except Beijing area) registered directly under the State Administration for Industry and Commerce (No. 77) and No. 1994 issued by National Development Office [No. 1993] 77 are also handled in accordance with the documents of industrial and commercial enterprises [1994] fourteenth and the above provisions.

The State Administration for Industry and Commerce will send the registration and alteration information of these futures brokerage companies to the relevant administrative departments for Industry and Commerce in provinces, autonomous regions and municipalities directly under the central government.

The annual inspection of futures exchanges registered with the State Administration for Industry and commerce is carried out in accordance with the circular on issues related to the registration of futures exchanges (industrial and commercial enterprises [1995] 175th), and is also conducted in accordance with the annual inspection method of futures brokerage companies.

Two. Annual inspection of branch offices which do not have the conditions of a legal person established by an enterprise legal person.

A branch of an enterprise as a legal person that does not have the conditions of a legal person (hereinafter referred to as a branch) shall go to its registration authority for annual inspection.

1, the main contents of the annual inspection include:

The implementation and change of branch registration matters, and the capital contribution of investors.

2, branch offices must submit the following documents for annual inspection:

(1) annual inspection report;

(2) a duplicate of the business license;

(3) a copy of the business license signed and affixed with a legal seal by the legal representative of the legal person;

(4) other materials to be submitted.

3, the time and procedure for participating in the annual inspection of branches are the same as the seventh, ninth annual inspection methods for enterprise legal persons.

4, the annual inspection of branch offices shall not affect the annual inspection procedures of enterprise legal persons in accordance with the provisions of the nineteenth paragraph and fourth paragraph of the annual inspection method for enterprise legal persons.

Three. The application of summary procedure to fines.

If an enterprise or industry administration finds that one of the following acts is found in the annual inspection, it may directly impose a fine of not more than ten thousand yuan, and shall no longer perform the procedures for filing the case:

1, failing to submit annual inspection materials in accordance with the annual inspection deadline stipulated by the administrative authorities for Industry and commerce.

2, concealing the truth and fraud in annual inspection;

3, change the main registration matters without authorization;

4, the enterprise seal is not in conformity with the approved enterprise name;

Where a fine is imposed on an enterprise by summary procedure, it must be approved by the leader in charge, and the punishment decision shall be made up and signed or sealed by the counterpart.

Those who refuse to sign or affix their seals should be noted.

Relevant materials for fines handling of enterprises shall be filed and preserved.

Four. Regarding the problem of mistrust in intermediary service institutions with illegal acts.

Where an accounting firm, an audit firm or an asset appraisal institution has issued a false capital verification report, audit report, special audit, evaluation report and other illegal activities, the administrative department for Industry and Commerce shall, when found and verified, impose a distrust measure in addition to punishments in accordance with the relevant provisions, that is, within three years, the capital verification report, audit report or special audit and evaluation report shall not be recognized, and the list should be announced to the public.

Five, the relationship between annual inspection work and change registration.

The administrative organs for Industry and commerce at all levels shall combine the work of annual inspection with the registration of enterprises.

When an enterprise applies for change registration, if it finds that the enterprise has not passed the annual inspection procedure or fails to pass the annual inspection, the administrative department for Industry and Commerce shall not accept the application for alteration, and shall accept it after handling the annual inspection procedure.

Annual inspection method for enterprises

[classification code] 303101199820

[title] annual inspection method for enterprises (Amendment)

[timeliness] effective

[promulgation unit] State Administration for Industry and Commerce

[promulgation date] 1996/12/13

[implementation date] 1996/12/13

[expiration date]

[content classification] comprehensive regulations

[symbol]

[note] in December 13, 1996, Decree No. sixty-first issued by the State Administration for Industry and commerce was amended according to the 33 regulations issued by the State Administration for Industry and Commerce in December 3, 1998 to amend the administrative rules for the demonstration of economic contracts.

[text]

Article 1 in order to strengthen the supervision and management of enterprises and protect the legitimate rights and interests of enterprises, these measures are formulated in accordance with the regulations on the administration of registration of companies and the regulations on the administration of registration of enterprise legal persons.

The second method is applicable to the limited liability companies, Limited by Share Ltd, non company legal persons and other business entities who have obtained the business license of People's Republic of China enterprise legal person, People's Republic of China business license, enterprise legal person business license and business license.

The third annual inspection of enterprises (hereinafter referred to as annual inspection) refers to the statutory system for the administration of industry and commerce to inspect enterprises in accordance with the law and to confirm the qualifications for enterprises to continue to operate.

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

The fourth State Administration for Industry and Commerce and the local industrial and commercial administration at all levels (hereinafter referred to as the registration authority) are the competent authorities for the annual inspection of enterprises.

The State Administration for Industry and Commerce and the local administrative bureaus of industry and commerce at all levels are responsible for the annual inspection of enterprises approved and registered by them.

The higher level administration for Industry and Commerce may entrust the lower level administration for Industry and commerce to be responsible for the annual inspection of the enterprises approved and registered.

The fifth annual inspection starts from January 1st to April 30th each year.

The registration authority shall inspect the situation of the enterprise in the preceding year within the prescribed time.

The enterprise shall submit the annual inspection materials to the registration authority before March 15th.

The main contents of the sixth annual inspection include:

(1) the implementation and changes of the business registration matters.

(two) the capital contribution or the conditions of cooperation provided by shareholders or contributors.

(three) external investment of enterprises.

(four) the establishment of branches by enterprises.

(five) production and operation of enterprises.

Seventh basic procedures for annual inspection:

(1) enterprises apply for and submit annual inspection reports and other related materials.

(two) the registration authority accepts and examines the annual inspection materials.

(three) enterprises pay annual inspection fees.

(four) registration authorities shall attach annual inspection marks and stamped annual inspection stamps.

(five) the registration authority returns the business license of the enterprise.

The eighth enterprises must submit the following documents for reporting annual inspection:

(1) annual inspection report.

(two) a copy of the business license.

(three) annual balance sheet and profit and loss statement of enterprise legal person.

(four) other materials to be submitted.

In addition to documents submitted in submission (1) and (two), an unincorporated branch shall also submit a copy of the business license of its legal person.

The photocopy of the business license shall be stamped with the official seal of the registration authority.

Companies and foreign invested enterprises should submit annual audit reports.

A newly established enterprise legal person with less than one accounting year and a foreign-funded enterprise that is due to expire in accordance with the articles of association or the contract shall submit a capital verification report.

Other enterprises that require the registration authority to carry out capital verification shall submit capital verification reports as well.

The ninth annual audit reports and capital verification reports are issued by accounting firms or audit firms registered by the administrative departments for Industry and commerce.

The annual audit reports and capital verification reports of foreign invested enterprises are issued by accounting firms or auditing firms in China.

The audit report shall be accompanied by a copy of the business license of an accounting firm and an audit firm.

The tenth registration authority may, during the period of review, require enterprises to submit supplementary materials and relevant documents, or require the legal representatives and relevant personnel of the enterprises to explain the situation.

The eleventh main contents of annual inspection of registration authorities are:

(1) whether the name used by the enterprise is consistent with the approved enterprise name;

(two) whether the location of the main office of an enterprise is consistent with the residence approved by the registration authority;

(three) enterprises in the statutory generation.