final accounting statements meaning in English
会计决算报表
Examples
- Article 16 . any enterprise with foreign investment and any establishment or place set up in china by a foreign enterprise to engage inproduction or business operations shall file its quarterly provisional income tax return in respect of advance payments with the local tax authorities within the period for advance payments of tax , and it shall file an annual income tax return together with the final accounting statements within four months from the end of the tax year
第十六条外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所应当在每次预缴所得税的期限内，向当地税务机关报送预缴所得税申报表；年度终了后四个月内，报送年度所得税申报表和会计决算报表。 - Whoever , after being ordered to make the registration and submission of the documents by the tax authority within a set period of time , fails again to complete the taxation registration or registration on modification , or fails again to submit the income tax declaration form , final accounting statements or the declaration form on income tax withheld to the tax organ after the expiration of the set period of time , is imposed a fine not exceeding 10 , 000 yuan ; if the circumstances are serious , the criminal responsibility of the legal representative and the person directly responsible shall be investigated by applying mutatis mutandis the provisions of article 121 of the criminal law
经税务机关责令限期登记或者报送，逾期仍不向税务机关办理税务登记或者变更登记，或者仍不向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的，由税务机关处以一万元以下的罚款；情节严重的，比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。 - Article 16 enterprises with foreign investment and organizations and sites of foreign enterprises set up in the territory of china dealing in production or business operations shall , within each period of time for the advance payment of income tax , submit the income tax declaration forms for the advance payment to local tax organs ; and shall , within four months after the end of a tax year , submit the annual income tax declaration forms and final accounting statements
第十六条外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所应当在每次预缴所得税的期限内，向当地税务机关报送预缴所得税申报表；年度终了后四个月内，报送年度所得税申报表和会计决算报表。 - Article 23 whoever fails to complete the taxation registration or registration on modifications or cancellation with the tax authority within a set period of time , fails to submit the income tax declaration form , final accounting statements or declaration form on income tax withheld to the tax authority within a set period of time , or fails to report and submit its financial and accounting systems to the tax authority for reference , is ordered by the tax authority to complete the registration or to submit the said documents within a set period of time , and may be impose a fine not exceeding 5 , 000 yuan
第二十三条未按规定期限向税务机关办理税务登记或者变更、注销登记的，未按规定期限向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的，或者未将本单位的财务、会计制度报送税务机关备查的，由税务机关责令限期登记或者报送，可以处以五千元以下的罚款。