Do you need to submit quarterly financial statements and cash flow statements for the approved colle

1. The approved collection enterprise shall submit quarterly financial statements and cash flow statements according to the requirements of the local tax authorities.

2. Verified collection: The collection of the verified taxable income rate refers to a collection method in which the in-charge tax authorities verify the taxable income rate of the taxpayer in advance in accordance with the standards, procedures and methods stipulated in the tax law, and the taxpayer calculates the taxable income according to the actual amount of the total income and other items in the tax year, and calculates the taxable income according to the pre-approved taxable income rate.

3. Financial statements include balance sheets, profit and loss statements, cash flow statements or statements of changes in financial position, schedules and notes. Financial statements are the main part of the financial report and do not include information included in the financial report or annual report, such as directors' reports, management analysis and financial fact sheets.

Regardless of whether it is verified or audited, tax collection and management requires enterprises to submit financial statements.

In addition, financial statements include accounting statements and their notes, and accounting statements include balance sheets, income statements, cash flow statements, statements of changes in owners' equity, etc., so cash flow statements are included in financial statements.

It is generally required to submit a balance sheet and income statement.

Enterprises that have been approved and collected need to submit quarterly financial statements, but cash flow statements do not need to be made or submitted.

Approval is also divided into quota and rate, and the quota does not need to provide financial statements, and the rate is required.

For the latest news, no, you can consult your tax officer.

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.

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.