由克里斯・ Devonshire-Ellis
在中國要求所有外國被投資的企業年度財務報表，包括資產負債表和收入報告為他們的每年中國審計做準備。 這樣帳戶必須是與中國會計標準符合為企業-現在沒有標準之間的區別為國內和外國企業。 外國公司，包括他們的法律上負責任的人，必須承擔對這些財政決算的誠實、合法和完整性的充分的責任。 必須在合併帳戶之前提議每年完成這些文件為稅目的在4月以前，財政曆年結束早先12月31日。
這些聲明為計算可徵稅和可分配的贏利將使用。 相應地，一次年度審計由執業會計師企業在the PRC登記的根據中國法律需要。
有一定數量的區域，您需要保重特殊，并且有中國和西部會計實踐之間的地方有些區別。 只有因為每事務是，這些是指南 短期讀其餘「中國的審計章程-屑子應得物」或張貼評論
當中國的角色在國際階段增長，它的貿易業務吸引了增加的察視從國際社會。
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.
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
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