The annual inspection is about to begin, how do the enterprises that have been approved and collecte

The specific practices of the enterprises that have been approved and collected to make financial statements are as follows:

There are three types of approved levies, according to income, expenses and fixed amounts.

If it is approved by a quota, there is no need for an annual report.

If it is approved by income and expenses, it is enough to choose the category B annual report. It can be found in the declaration software.

Just fill in the income according to the income verification, and fill in the cost according to the cost verification, which is actually the same as the quarterly report, just the data or the data in the annual report.

Calculate the company's data for report items throughout the year, just as you would fill out a report based on a general ledger, subsidiary ledger, or account summary.

If it is an annual inspection for industry and commerce, even if you do not have a special accountant for accounting, you can prepare a balance sheet and income statement based on the company's existing accounts. If your company is not newly established in 09, you do not need an audit report from the audit department.

First of all, you ask your accountant to prepare a balance sheet and income statement. Pay the cost of wages and expenses can be done on the report Now domestic enterprises are implemented in the industrial and commercial bureau online declaration of annual inspection according to the above step by step fill in all the declarations after 3-5 days The industrial and commercial bureau will have a report on whether to pass the annual inspection You follow the above print seal to bring your report to your industrial and commercial office for annual inspection.

1. Malaysia Company Annual Return: Renew the Certificate of Incorporation, print a set of annual report documents according to the corresponding version required by the Registrar and sign by the directors, and then go through the formalities at the Registrar of Companies; Even if it is not in operation, the annual return must be filed on time;

2. Annual general meeting of the company: print a copy of the minutes of the annual general meeting according to the corresponding version required by the Registrar, sign it by the shareholders, and then go through the formalities at the Registrar of Companies and submit one financial report of the previous financial year to the Registrar of Companies at the same time; Even if it is not in operation, it is necessary to prepare the annual general meeting report on time.

3. How much does it cost to report an annual report for a Malaysian company?

Fee for annual report of Malaysian company: Every year, you need to go to the Registrar of Companies to report the latest information of directors and shareholders, and submit the minutes of the annual general meeting and 1 financial report of the previous financial year to the Registrar of Companies.

4. Is the annual report of a Malaysian company equivalent to tax declaration?

Neither the annual report nor the tax return of a Malaysian company are handled in the same ** department. The annual report is the process of filing the latest information of directors and shareholders and submitting 1 financial report of the previous financial year to the Companies Registry of Malaysia, while tax filing is the process of reporting the financial position of the previous financial year to the Malaysian Revenue Authority after the annual inspection and deciding whether to pay the tax or not.

5. The due date of the annual report of the Malaysian company.

The due date of the Malaysian company's annual report is: the anniversary date of the company's incorporation, and the general secretary company will give two months' notice. For example, if a company was incorporated on 1 July 2013, it will notify you of your annual report on 1 May 2014.

6. Processing time for annual report of Malaysian company.

The annual report of a Malaysian company can be processed two months in advance of the due date, and the processing time is: 10-15 working days after the documents are complete and the payment is confirmed.

7. A Malaysian company that does not report its annual report will receive a fine from the Companies Registry of Malaysia.

The serious consequences of a Malaysian company's failure to file an annual report are fines and the possibility of receiving a summons from a Malaysian court. If a Malaysian company does not make an annual report after registration, it can apply to the Registrar of Malaysia and the Inland Revenue Department of Malaysia for deregistration of the company 3 months in advance of the validity period of the company registration. Failure to do the annual report of the Malaysian company and the deregistration of the company will incur a fine of RM5,000 per year, and the directors of the company will also incur a fine of RM18,000 per year (Note:

The penalty fluctuates with the fluctuation of Malaysia**).

You have to find a commission company to do this, it's useless to do it yourself!

Financial statements are generally required;

There are three types of approved collection: verification collection, inspection collection, and regular fixed amount collection, the first two must have account books, and the latter one can not establish any account books.

Regardless of the method of collection, tax returns are required and various tax returns are required, including the annual income tax statement.

Approved collection is a tax management concept for all taxpayers;

As long as the taxpayers do not establish account books or incomplete accounting, they can adopt the verification and collection of the stove hall, not only the enterprise income tax can be verified and collected, but all other taxes can be verified and collected.

The annual report of financial and accounting statements shall be submitted on an annual basis, and the time for submitting the report shall be within 5 months after the end of the year. Paper materials and other financial and accounting statements shall be submitted annually within 5 months after the end of the year.

What financial statements do companies need to file?

The annual financial statements of an enterprise include: financial reports, balance sheets, profit and loss statements, statements of changes in financial position, and notes to accounting statements.

1.A financial report is a written document that reflects the financial position and operating results of an enterprise, including a balance sheet, a profit and loss statement, a statement of changes in financial position (or a statement of cash flows), schedules, notes to accounting statements and a statement of financial facts.

2.A balance sheet is a statement that reflects the financial position of a business at a particular date.

The items in the balance sheet shall be itemized according to the categories of assets, liabilities and owners' equity.

3.The income statement is a statement that reflects the operating results and their distribution of an enterprise in a certain period.

The items in the profit and loss statement shall be listed separately according to the composition of the profit and the distribution of profits.

In the profit distribution part, each item can also prepare a separate profit distribution statement.

4.The statement of changes in financial position is a statement that comprehensively reflects the working capital** and the use of working capital, as well as the changes in its increase or decrease during a certain accounting period.

The items in the Statement of Changes in Financial Position are divided into working capital** and use of working capital.

The difference between working capital** and the use of working capital is the net increase (or decrease) in working capital.

Working capital is divided into profit and other, and is itemized.

The use of working capital is divided into profit distribution and other purposes, and is itemized.

Businesses can also prepare cash flow statements to reflect changes in their financial position.

A cash flow statement is an accounting statement that reflects cash receipts and expenditures in a certain accounting period.

Item 2 of Article 2 of the Reform Plan for the Registration System of Registered Capital proposes:

Reform the annual inspection and inspection system. The annual inspection system of the enterprise was changed to the annual report publicity system of the enterprise. Enterprises shall, on an annual basis, submit annual reports to the administrative organs for industry and commerce through the market entity credit information publicity system within the prescribed time period, and announce them to the public, and any unit or individual may make inquiries.

The main content of the annual report of the enterprise shall include the payment of capital contributions by the shareholders (promoters) of the company, the status of assets, etc., and the enterprise shall be responsible for the authenticity and legitimacy of the annual report, and the administrative authority for industry and commerce may conduct spot checks on the content of the annual report of the enterprise.

Generally, the accounts will not be audited. Verification and collection of tax refers to a collection method in which the tax authorities adopt reasonable methods to determine the tax payable by the taxpayer in accordance with the law when the taxpayer's accounting books are not sound, the information is incomplete and difficult to check, or it is difficult to accurately determine the tax payable by the taxpayer for other reasons, referred to as the verification and collection. Article 37 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection shall be assessed by the tax authorities and ordered to pay the tax payable by the taxpayers who are engaged in production and business operation and the taxpayers who are temporarily engaged in business operations who have not completed tax registration in accordance with the regulations; If the tax is not paid, the tax authorities may seize the goods and goods whose value is equivalent to the tax payable.

If the tax payable is paid after seizure, the tax authorities must immediately release the seizure and return the seized commodities and goods; If the tax payable is still not paid after seizure, with the approval of the director of the tax bureau (branch) at or above the county level, the seized commodities and goods shall be auctioned or sold in accordance with the law, and the proceeds from the auction or sale shall be used to offset the tax.

Article 35 of the Law on the Administration of Tax Collection and Collection Where a taxpayer falls under any of the following circumstances, the tax authorities shall have the right to verify the amount of tax payable: (1) In accordance with the provisions of laws and administrative regulations, it is not necessary to set up account books; (2) Where account books should be set up in accordance with the provisions of laws and administrative regulations, but have not been set up; (3) Destroying account books without authorization or refusing to provide tax payment materials; (4) Although the account books are set up, the accounts are chaotic or the cost information, income vouchers, and expense vouchers are incomplete, and it is difficult to check the accounts; (5) Where a tax liability arises, the tax declaration is not made within the prescribed time limit, and the tax authorities order the tax declaration to be made within a time limit, but the tax declaration is still not made within the time limit; (6) The tax basis declared by the taxpayer is obviously low and there is no justifiable reason. The specific procedures and methods for the tax authorities to verify the tax payable shall be prescribed by the competent tax authorities.