당신의 연차 감사 검사를 위해 준비해 얻기

Chris Devonshire-Ellis의

중국에 있는 모든 외국 투자된 기업은 그들의 연례 중국 감사를 위해 대차 대조표와 손익 계산서를 포함하여 연간 재무 제표를, 준비할 것을 요구된다. 그런 계정은 기업을 위한 중국 회계 기준에 따라 이어야 한다 - 지금 국내와 외국 기업을 위한 기준 사이 아무 다름도 없다. 외국인 회사는, 그들의 법적으로 책임있는 사람을 포함하여, 이 재무 제표의 정직, 합법성 및 완전을 위한 가득 차있는 책임을 져야 한다. 이 문서는 이전 12월 31일 끝내는 재정적인 역년 동안 4월 말까지 세금 목적을 위한 결합한 계정의 제출 앞서서, 매년마다 완료되어야 한다.

이 계산서는 과세할 수 있고는 분배할 수 있는 이익 계산을 위해 사용될 것이다. 그러므로, the PRC에서 등록된 중국 법률의 밑에 공인 회계사의 상사 에의한 연차 감사는 요구된다.

, 그리고 중국과 서쪽 회계 연습 사이 몇몇 다름이 있는지 곳에 당신이 특정한 배려를 가지고 갈 필요가 있는 다수 지역이 있다. 이들은 각 사업이 이기 때문에만 지침서이다 "중국 감사 규칙의 나머지 - 서류정리 부과금" 짧게 읽거나 코멘트를 배치하십시오

국제적인 단계에 중국의 역할이 성장하는 때, 그것의 무역 관행은 국제 사회에게서 증가한 면밀한 조사를 끌었다.

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