あなたの年次監査の点検のために準備されて得ること

クリスDevonshire-Ellis著

中国のすべての外国の投資されたビジネスは年次中国の監査のために貸借対照表および損益計算書を含む年次財務諸表を、準備するように要求される。 そのような記述はビジネス企業のための中国のアカウンティング規格に従ってあるなる-今では国内および外国企業のための標準間に相違がない。 外国会社は、彼らの法的に責任がある人を含んで、これらの財務諸表の真実性、合法性および完全性のための完全な責任を取らなければならない。 これらの文書は前の12月31日終わる財政の暦年の4月の終りまでに税金対策の為強化された記述の服従に先んじて毎年完了しなければならない。

これらの声明は有税およびbun分配可能な利益を計算するために使用される。 したがって、中華人民共和国で登録されている中国の法律の下で米国公認会計士の会社による年次監査は要求される。

特定の心配を取る必要がある、そしてところで中国および西部の会計練習間にある相違があるいくつかの区域がある。 これらはあらゆるビジネスがあるのでだけ指針である 「中国監査規則の残り-ファイリング賦課金」のやがて読むか、またはコメントを掲示しなさい

国際的な段階の中国の役割が育つと同時に、取引慣行は国際地域社会からの高められた精査を引き付けた。

In recent years, a number of complaints have been made to the World Trade Organization (WTO) concerning the Government of China’s involvement in the marketplace and, in particular, the wide range of alleged subsidies ― most of which are indirect ― offered to…

Read the rest of “Spotlight on Chinese Subsidies” or post a comment >>

By Cliff Sosnow, Robert Kwauk and Elysia Van Zeyl

As China’s role on the international stage grows, its trade practices have attracted increased scrutiny from the international community.

In recent years, a number of complaints have been made to the World Trade Organization (WTO) concerning the Government of China’s involvement in the marketplace and, in particular, the wide range of alleged subsidies ― most of which are indirect ― offered to domestic producers and exporters by the Government of China. Recently, these complaints have crystallized into the establishment of a WTO panel at the request of the United States and Mexico to examine the existence and impact of subsidies that are alleged to have unfairly boosted Chinese exports and skewed Chinese buying decisions to favour Chinese-made products. Read the rest of “Spotlight on Chinese Subsidies” or post a comment

The recent series of high-profile labor events has thrown a spotlight on the protection of workers’ rights in China.

Several foreign multinationals, including FoxConn, McDonald’s and Yum! Brands Inc - which owns the KFC brand, had been investigated for providing poor working conditions, underpaying their part-time workers and engaging in other unfair labor practices.

Read the rest of “Protect your Employees, Protect your Business - A Practical Guide to Labor Law Compliance in China” or post a comment >>

By AJ Hu

The recent series of high-profile labor events has thrown a spotlight on the protection of workers’ rights in China.

Several foreign multinationals, including FoxConn, McDonald’s and Yum! Brands Inc - which owns the KFC brand, had been investigated for providing poor working conditions, underpaying their part-time workers and engaging in other unfair labor practices. The rescue of slave workers from the brick kilns and mines in Henan and Shanxi provinces had also made headlines in many local and international news media. These events and the recent enactment of the revised China labor law on June 29th, 2007 - after 18 months of heated debates, are reminding foreign investors to be mindful of their legal obligations as an employer in China.Obligations of Foreign Employers
China has its own unique labor system and regulations. Apart from the usual employment requirements, such as signing contracts with workers, meeting wage standards and issuing salary timely, employers in China are also obliged to: Read the rest of “A Practical Guide to Labor Law Compliance in China” or post a comment