China (CN)

Jurisdiction Overview

IDQuestionAnswer
189 *Are annual accounts submitted to a public authority? Yes, there is an obligation to submit annual accounts for all types of companies.
 Data Date: 2019

Notes

 
According to Article 54 of the Enterprise Income Tax Law of the People's Republic of China: “An enterprise shall submit an annual enterprise income tax return for the settlement of tax payments to the tax organ and settle the payable or refundable amount of taxes within 5 months after the end of each year. When an enterprise submits an enterprise income tax return, the financial statements and other related materials shall be attached in accordance with the related provisions”.(fdi.gov.cn).

Sources

http://www.chinatax.gov.cn/download/pdf/bszn/34.pdf
 
Enterprise Income Tax Law of the People's Republic of China, 2007, Article 54.
 
http://www.fdi.gov.cn/1800000121_39_3339_0_7.html
 
https://www.nordeatrade.com/en/explore-new-market/china/accounting?vider_sticky=oui
 
http://documents.ocra.com/jurisdiction/South%20East%20Asia%20and%20Pacific%20Islands/China_Information.pdf