会计参照日

会计参照日是公司的初始会计参照日的周年日，也是其后的会计参照期的终结日。就原有公司而言，会计参照日是新条例下某公司定出首个会计参照期（即首个财政年度）时所参照的账目或财务报表的终结日期。至于根据新条例组成及注册的公司，初始会计参照日是董事指明的日期，而该日期须是公司成立为法团的日期后的18个月内的日期；或董事如没有指明日期，则初始会计参照日是该公司成立为法团的首个周年所属的月份的最后一日在符合第371条的条文下，会计参照日可藉董事决议予以更改。

The tax payment reported that dispute, record and request (a) ZR and so on already own or arranged other people to send its request to any Tax authorities all suitable to pay taxes Shanghai report form and provides its request all material; (b) knows on ZZ and ZR, has not been able to cause until the payment date occurrence with any Tax authorities' between dispute or the opinion is inconsistent, and does not exist makes the situation which any such dispute or the opinion will occur not identically possibly; (c) ZR had enough with past event related record, including calculated to ZR, in accountant referred to the date to have or in this date later but when finalized the tax obligation which or the tax affairs preferential benefit before gained any property which to carry on any handling produces; (d) any financial year which before accountant referred to the date either accountant referred to date in five years finishes to ZR should the assessment item like to have reduce or enjoy the preferential policy, conformed to China legal rule or has obtained Tax authorities' written giving a written reply to a subordinate; Up to the payment date, knows on ZZ and ZR, does not have and the Tax authorities other form agreement which or the arrangement achieves on tax relief either the preferential benefit and ZZ and ZR; (e) gives besides the legal request generation of buckle generation, ZR has not had from any Tax authorities receives any about requests ZR from, in accountant refers to any payment which the date will later make to seize and hand in for cancellation the tax money notice.

a) ZR已经自身或安排他人向任何税务机关报送其要求的所有适当的纳税申报表和提供其要求的所有资料； (b) to ZZ and ZR know, did not happen until the payment date and will lead to any dispute between the tax authorities or different opinions, and there is no order of any such dispute or disagreement may be the case;c) ZR There are plenty of past events and the relevant records, including the calculation of the accounting reference to the ZR-owned or after that date but before delivery of any access to any assets at the disposal of the taxpayer or tax concessions;d) Should tax an item to the ZR in five years for any finance year of be over before the accountancy according to day or accountancy according to a day if have already reduced to don't need or enjoy a special policy, all meet Chinese law provision or obtain the written form batch of tax office to reply;Up to the pay day, as ZZ and ZR know, nonentity and tax office tax item reduce to don't need or special discount and ZZ and ZR reach of other forms of the agreement or the arrangement;(e) In addition to paying legal requirements Daikou outside, ZR from any tax authority has not received any request from the accounting reference ZR after payment of any tax withholdings in the notice. 这个是我查的结果没希望对你有帮助~