Notice of the Ministry of Commerce, the Ministry of Finance, the State Administration of Taxation, the State Administration for Industry and Commerce, the National Bureau of Statistics and the State Administration of Foreign Exchange on Commencing the Joint Annual Inspections of Foreign-Invested Enterprises in 2011

商务部、财政部、国家税务总局、国家工商行政管理总局、国家统计局、国家外汇管理局关于开展2011年外商投资企业联合年检工作的通知

Promulgating Institution: Ministry of Commerce; Ministry of Finance; State Administration of Taxation; State Administration of Industry and Commerce;National Bureau of Statistics; State Administration of Foreign Exchange

Document Number: Shang Zi Han [2011] No. 75

Promulgating Date: 02/23/2011

Effective Date: 02/23/2011

颁布机关: 商务部; 财政部; 国家税务总局; 国家工商行政管理总局; 国家统计局;国家外汇管理局

文      号: 商资函[2011]75号

颁布时间: 02/23/2011

实施时间: 02/23/2011

To the competent commerce departments, the finance departments (bureaus), the State tax bureaus, the local tax bureaus, the administrations for industry and commerce, the bureaus of statistics and the administrations of foreign exchange of all the provinces, autonomous regions, municipalities directly under the Central Government, cities specifically designated in the State plan and Xinjiang Production and Construction Corps:

The joint annual inspection of foreign-invested enterprises is an important measure to strengthen the regulation over foreign-invested enterprises, change the administration method of the government and improve the investment environment and a working platform for keeping abreast of the status of the existence of foreign-invested enterprises and providing services for the decision-making of the government. In order to conscientiously and thoroughly implement the Notice on the Implementation Plan for the Joint Annual Inspections of Foreign-Invested Enterprises (Wai Jing Mao Zi Fa [1998] No. 938, hereinafter referred to as the "Notice") and properly handle the work concerning the joint annual inspections of foreign-invested enterprises throughout the country in 2011, the relevant issues are hereby notified as follows:

    各省、自治区、直辖市、计划单列市及新疆生产建设兵团商务主管部门、财政厅(局)、国家税务局、地方税务局、工商局、统计局、外汇局:

    对外商投资企业进行联合年检是加强对外商投资企业监管、转变政府管理方式、改善投资环境的重要举措,是全面掌握外商投资企业存续状况,为政府决策服务的工作平台。为认真贯彻执行《关于对外商投资企业实行联合年检的实施方案的通知》([1998]外经贸资发第938号,以下简称《通知》)精神,做好2011年全国外商投资企业联合年检工作,现就有关问题通知如下:

1. All the departments participating in the joint annual inspections shall organize the joint annual inspections of foreign-invested enterprises in strict accordance with the requirements of the Notice, carry out the administration in accordance with the law and based on their own functions, perform their respective duties, strengthen coordination and cooperation in the work, make careful arrangements and organize activities in a meticulous manner, practically take effective measures, step up publicity efforts, strive to increase enterprises' rate of participation in inspections and complete the joint annual inspection work with high quality.

       一、联合年检各参检部门要严格按《通知》要求组织对外商投资企业的联合年检,立足本职,依法行政,各司其职,在工作中加强协调和配合,周密部署,精心组织,切实采取有效措施,加大宣传力度,努力提高企业的参检率,高质量完成联合年检工作。

2. The joint annual inspections of foreign-invested enterprises shall be carried out from March 1 to June 30, 2011. The content of the annual inspections is the operation status of the foreign-invested enterprises in 2010. All the foreign-invested enterprises within the territory of China that are established upon approval in accordance with the law, are registered and have obtained the legal person status shall participate in the annual inspections.

       二、2011年3月1日至6月30日为外商投资企业联合年检办公时间,年检内容为2010年度外商投资企业运营情况。在我国境内,依法批准设立并登记注册、获得法人资格的外商投资企业均须参加年检。

3. All the departments participating in the joint annual inspections shall make full use of the modern information technology means and existing network resources to properly handle the online annual inspections of foreign-invested enterprises. Where conditions permit, the departments participating in the inspection may complete the collection of relevant data through the online annual inspection platform.

       三、联合年检各参检部门应充分利用现代化信息技术手段和现有网络资源,认真做好外商投资企业网上年检,有条件的参检部门可利用网上年检平台完成相关数据收集工作。

4. With respect to a region where the pilot work on electronic signatures is carried out, the relevant work shall be carried out under the premise that fund support is guaranteed, and no expenses shall be apportioned among enterprises.

       四、开展电子签章试点工作的地区,应在确保资金支持前提下开展工作,不得向企业摊派费用。

5. All the departments participating in the joint annual inspections shall, in accordance with the law and based on their respective functions, handle the enterprises that fail to apply for annual inspections, fail to submit the truthful application materials for annual inspections or have committed illegal and rule-breaking acts in their production and business activities. Accounting firms shall conduct verification and provide services in an objective, truthful and fair manner in accordance with the Accounting Law of the People's Republic of China, the Law on Chinese Certified Public Accountants, the Regulations on Financial Accounting Reports of Enterprises and the financial accounting regulations and system.

       五、对不申报年检、未如实申报年检情况或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要按照各自职能依法处理。会计师事务所应依据《中华人民共和国会计法》、《中国注册会计师法》、《企业财务会计报告条例》及财务会计等法规制度的规定,客观、真实、公允地进行鉴证和服务。

6. All the departments participating in the joint annual inspections shall strengthen the guidance in the annual inspection work at the basic level, stay abreast of the work progress in a timely manner, coordinate in resolving the problems that arise, ensure the orderly progress of the annual inspection work, strengthen the training of the staff of government departments and the staff responsible for the annual inspections of enterprises, practically improve the business capabilities of the joint annual inspection personnel, strengthen the statistical analysis of the annual inspection data, make full use of the information resources and data in relation to the joint annual inspections, conduct in-depth analysis of the operation status of foreign-invested enterprises and prepare and submit the analysis reports to the higher authorities after the annual inspection work is completed.

Ministry of Commerce

Ministry of Finance

State Administration of Taxation

State Administration for Industry and Commerce

National Bureau of Statistics

State Administration of Foreign Exchange

February 23, 2011

       六、联合年检各参检部门要加强对基层年检工作的指导，及时掌握工作进展情况，协调解决出现的问题，确保年检工作有序进行;要加强对政府部门和企业年检工作人员的培训，切实提高联合年检工作人员业务水平;要加强对年检数据的统计分析，充分利用联合年检的信息资源和数据，深入分析外商投资企业运营情况，年检工作结束后形成分析报告上报。

    商务部

财政部

税务总局

    工商总局

统计局

外汇局

    二〇一一年二月二十三日