Annual Inspection Of Industrial And Commercial Taxes

　　 Industrial and commercial annual inspection

I. The annual inspection of a limited liability company shall submit the following Material Science :

1, company Yearly inspection Report;

2, annual balance sheet;

3. Annual profit and loss statement;

4. Annual audit report;

5. Business license is positive and duplicate.

Two. The annual inspection of branch offices of a limited liability company shall submit the following materials:

1, annual inspection report;

2. A copy of the copy of the company's license (copy with the official seal of the registration authority).

3. Business license is positive and duplicate.

Contractor: Municipal Bureau of industry and commerce, private and private economic supervision and management section

Annual tax inspection and annual review

The tax authorities carry out regular verification system for the issued tax registration certificates. The taxpayer shall go through the verification formalities within the time limit for the announcement of the tax authority's notice.

(1) the taxpayer shall collect the annual check forms from the competent tax authorities and fill in them according to the regulations.

(two) the taxpayer will submit the completed annual inspection form to the competent tax authorities and provide the following documents, certificates and materials:

1. Tax registration certificate is positive and duplicate;

2, the tax registration form;

3. Photocopy of business license or other approved practice documents and business registration forms;

4, the organization unified code certificate copy;

5, the legal representative (responsible person) or owner, financial officer and tax official's identity card and proof copy;

6. If a branch is a branch, a copy of the tax registration certificate of the head office should be provided.

7. Other relevant certificates and materials required by the tax authorities.

(three) the competent tax authorities shall examine the certificates, certificates, materials and annual examination forms submitted by taxpayers.

(four) the annual registration of tax registration for foreign funded taxpayers shall be dealt with in accordance with the regulations issued jointly by the State Administration of industry and commerce, the General Administration of Taxation, the Ministry of finance, the foreign exchange administration, the customs, the foreign economic and Trade Commission and the economic and Trade Commission of the seven departments.

　 If the annual inspection is qualified, the annual inspection mark shall be pasted on the duplicate copy of the tax registration certificate. If the annual inspection fails, the taxpayer shall be informed of the time limit for rectification, and the relevant documents, certificates and information shall be returned. If the taxpayer has passed the rectification within the time limit, it shall be handled according to the annual inspection qualification; if the taxpayer fails to make rectification within the time limit, the competent tax authority shall deal with it according to law.