The Notification for joint annual inspection of FIE 关于开展外商投资企业年检通知_lateforthedate谱

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关于开展2011年外商投资企业联合年检工作的通知

The Notification for joint annual inspection of foreign investment enterprise in 201

1各有关单位:The relevant units:

根据《商务部、财政部、税务总局、工商总局、统计局、外汇局关于开展2011年外商投资企业联合年检工作的通知》(商资函〔2011〕75号)的要求,现将广州市2011年外商投资企业联合年检工作通知如下:

Industrial and commercial bureau

According to

industry and commerce, the statistics bureau, the safe develop the notificationforeign investment enterprise joint annual inspection about 2011 >(commercial letter [2011] no.75)requirement, now the work of Guangzhouforeign investment enterprise joint annual inspection notification of 2011 is the following:

一、联合年检工作的参检部门The inspection department ofjoint annual inspection

广州市联合年检工作的参检部门包括市外经贸局、市财政局、市国税局、市地税局、市工商局、市统计局、国家外汇管理局广东省分局。The inspection department which should joinjoint annual inspection : 1﹑Foreign Economy & Trade 2﹑ Local bureau of finance3﹑National Tax Bureau 4﹑Local Taxation Bureau 5﹑ Industrial and commercial bureau 6﹑Statistics Department;7 SAFE State Administration of Foreign Exchange

注:各区、县级市统计局在市统计局的领导下直接参与并负责对各自辖区外商投资企业的网上年检工作。

Remark : All district and county bureau of statistics, municipal bureau of statistics in under the leadership of the direct participation in and is responsible for their respective jurisdiction foreign investment enterprise online annual inspection

二、申报联合年检的企业范围The scope of Annual inspection declaration

凡2010年12月31日前在市外经贸局、市财政局、市工商局、市国税局、市地税局、国家外汇管理局广东省分局登记注册的外商投资企业(包括台港澳侨投资企业,不含外商投资企业分支机构,以下简称企业)都必须申报联合年检,年检内容为2010年度外商投资企业运营情况。

All the foreign investment enterprise whichtaken registration before Dec 31,2011 in 1﹑Foreign Economy & Trade 2﹑ Local bureau of finance3﹑National Tax Bureau 4﹑Local Taxation Bureau 5﹑ Industrial and commercial bureau 6﹑Statistics Department;7 SAFE State Administration of Foreign enterprise should attend joint annual inspection.The content of joint annual inspectionfor 2010 is investment enterprise operation situation.三、联合年检的时间、地点The time and addrefor joint annual inspection.(一)联合年检时间 The time of joint annual inspection.2011年4月1日至6月30日(节假日除外)为我市外商投资企业联合年检时间。

The time for joint annual inspection of foreign investment enterprise is from Apr 1 to Jun 30.市外经贸局、市财政局、市国税局、市地税局年检的受理时间为星期一至星期五上午9:00-12:00、星期一至星期四下午13:00-17:00、星期五下午13:00-15:00。

The time of joint annual inspection of 1﹑Foreign Economy & Trade 2﹑ Local bureau of finance3﹑National Tax Bureau 4﹑Local Taxation Bureau is 9:00-12:00 in the morning from Monday to Friday , 13:00-17:00 in the afternoon from Monday to Thursday, and 13:00-15:00 on Friday.市工商局年检受理时间为星期一至星期五上午9:00-12:00、下午14:00-17:00。

The time of joint annual inspection of Industrial and commercial bureau is 9:00-12:00 in the morning from Monday to Friday, 13:00-17:00 in the afternoon from Monday to Friday.市统计局受理企业咨询和投诉,区、县级市网上受理企业申报,受理时间为星期一至星期五上午8:30-11:30、下午14:00-17:00。The time of joint annual inspection of Statistics Department is 8:30-11:30 in the morning from Monday to Friday, 14:00-17:00 in the afternoon from Monday to Friday.国家外汇管理局广东省分局年检受理时间为星期一至星期五上午9:00-11:30、下午14:00-17:00。

The time of joint annual inspection of SAFE State Administration of Foreign enterprise is 9:00-11:30 in the morning from

Monday to Friday, 14:00-17:00 in the afternoon from Monday to Friday.二)联合年检地点The Addre and place for joint annual inspection.(外汇部门除外)。There are two steps for declaration of joint annual inspection.Firstly is declaration on line.Secondly is

submitting the written material /paper document, all the enterprise should submit paper material after all the checking had paed on internet.(一)网上申报Declaration on internet

1.联合年检网上申报使用全国外商投资企业网上联合年检系统,网址:www.daodoc.commercial bureau launched “paperle” this year.the way of declaration please check by website www.daodoc.computer from.We suggestenterprise ask Public accounting firms do this job with busine contract.1)参检的外商投资企业如委托承担其外汇收支情况表审核的会计师事务所向外汇局填报并提交外汇年检信息电子数据。外汇局原则上不再收取外汇年检信息的纸质材料。如对会计师事务所代外商投资企业填报并提交的电子数据存在疑问的,外汇局可要求外商投资企业提交纸质材料进行核对。必要时,会计师事务所应予以协助。If enterprise ask accounting firm fill the information on line ,then SAFE no need the paper document.They need it when neceary

2)外商投资企业自行办理外汇年检电子数据申报的,通过直投系统外商投资企业端口,向外汇局提交电子数据,无需等待审核通过,即可到外汇局提交纸质材料。参检的外商投资企业应保证所提交的电子数据与纸质材料对应的内容一致。If enterprise do this itself ,then need hand over the paper document which should be exactly same with the one on internet.4.统计部门对企业网上审核内容详见《广州市外商投资企业联合年检统计部门审核重点》(可通过市外经贸局(市联检办)网址www.daodoc.commercial bureau , thenshould firstly deal with the variation ,after that could start annual inspection.(三)国税部门National Taxation Bureau

1.经审核通过的联合年检报告书;Report past on internet www.daodoc.commercial bureau ,should firstly deal with the variation ,after that could start annual inspection.(四)地税部门Local Taxation Bureau

1.企业通过网上审核后,不需要提供《外商投资企业联合年检报告书》及其它年检资料作现场复核;Report past on internet

www.daodoc.commercial bureau

1.年检报告书或年检登记表(按照企业登记机关网上反馈意见的指引从电脑打印,或者到企业登记机关年检窗口领取);Report past on internet www.daodoc.company(or enterprise), provided content should beand photocopy consistent of original “;after checking the original would return)

5.会计师事务所出具的审计报告原件;

The audit by an accounting firm enterprise 2010 annual audit report

6.有分公司(分支机构)的,应当提交分公司(分支机构)的营业执照副本复印件(复印件须加盖本企业公章,并注明“由本

公司(或企业)提供,内容与原件一致”以及复印日期);

The one have branch company should offer busine license of it or copy with company seal.7.企业登记机关要求提交的其它有关文件(将通过网上反馈意见通知企业)。Any other related documents.(六)外汇管理部门SAFE State Administration of Foreign enterprise

1.委托会计师事务所代申报年检信息的外商投资企业,原则上无需到外汇局提交纸质材料。

Entrusted accounting firm thenno need submit paper material to SAFE

2.未委托会计师事务所填报并提交电子数据的外商投资企业应提交以下材料:

Enterprise fill the information itself then need submit material following.(1)2010年末外商投资企业联合年检(外汇部分)信息登记表;

Report /Specially the registration form of foreign exchange part on internet

(2)经会计师事务所审核的2010年度外汇收支情况表;

2010 annual foreign exchange receipts and expenditures table supply by accounting firm.(3)2010年末资产负债表主要数据;Main data the balance sheet of 2010

(4)2010年度利润表;Annual profit statement of 2010

(5)2010年度外汇收支情况表审核报告。Annual foreign exchange receipts and expenditures profile of 2010

(七)统计部门只需网上申报,无需提交书面资料Statistics department no need to submit paper material.六、联合年检的审核 Audit procedure of joint annual inspection联合年检各参检部门收到企业网上报送的年检资料后按有关规定进行审核,并在5个工作日内作出反馈(外汇年检部分仅指委托会计师事务所申报)。如发现报检企业存在不予通过年检的问题时,应在反馈中提出明确的处理意见。Each inspection department review within 5 working days after received the enterprise „s information online.If the section check outproblem , clear opinion should be in the feedback is to the enterprise.联合年检各参检部门收到企业提交的书面资料后按有关规定进行审验,并在2个工作日内作出给予或不予通过年检的决定。对存在不予通过年检问题的企业,应提出明确的处理意见。

Each inspection department make resultwithin 2 working days pa or not after received the enterprise „s information online.If has problem that couldn‟t pa the annual checking, clear opinion should be in the feedback is to the enterprise

工商部门年检的审核按照《广州市工商行政管理局2010年度外商投资企业年检须知》办理。Industry and Commerce Department check /audit in accordance with the

七、年检的标准及处罚措施Standard of annual check and punishment.(一)存在下列情况之一的企业,2011年联合年检不予通过 It wouldn‟t pa if have one record follow.1.严重违反法律法规;.A serious violation of laws and regulations;

2.没有经营地址;No busine addre

3.投资者在规定期限内无正当理由没有出资完毕;

Investor has no justifiable reasons during capital contribution period;

4.无正当理由连续一年或开业半年以上没有经营活动;

Without warrant busine activities for one year or more than half a year after opened

5.提交虚假资料或未如实申报年检情况;

Submiion false information or not truthfully declare the yearly checking situation;

6.存在其它违法违规问题,依法不能通过年检的企业。

Exists other illegal problem so that could not through the annual check of the enterprise in accordance with law.(二)处罚措施Penalties

1.年检不合格的企业应按照相应部门提出的要求限期整改。

2.对逾期不申报年检、提交虚假资料或未如实申报年检情况的企业,将按国家有关法律、法规作出处理,直至依法撤销其批准证书,吊销其营业执照。

3.财政部门负责对会计师事务所出具的审计报告进行抽查,对在企业年度审计中有弄虚作假行为的中介机构将依照有关法律、法规予以处罚,并取消该中介机构为外商投资企业作年度审计的资格。

4.对于应当参加2011年外汇年检而未在规定时间内参检或未通过外汇年检的外商投资企业,外汇局在年检截至后15日内在直接投资系统中将其设置为暂停状态。对于连续两年未参加年检的外商投资企业,外汇局将在直接投资系统中将其设置为暂停状态。在确认商务主管部门或工商行政管理部门已注销该企业后,外汇局将对其进行外汇登记注销。

5.对联合年检中查出在生产经营活动中存在违法、违规行为的企业,联合年检各参检部门将依据法律、法规单独或联合采取处罚措施。

It describe that government would ask enterprise correct the false information and deal with it in time.Or they revoke the

certificate of from the government department.What‟s worse ,would ask stopping running busine and so on.Remark, Our office belong to Guangzhou Yuexiu district branch.广州市外商投资企业联合年检Guangzhou foreign investment enterprise

工作领导小组办公室 Work leading group office

二○一一年三月二十四日Mar 24,2011

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