年版财务表填报说明.doc

2013版财务报表功能介绍 （2013年3月） 一、报表式样 2013版财务会计报表式样有小企业会计准则类报表、一般企业财务报表、金融企业财务报表（银行类）、金融企业财务报表（担保类）、金融企业财务报表（保险类）、金融企业财务报表（证券类）六大类财务会计报表按属期不同分季报、年报在国税仅缴纳增值税和消费税的小规模纳税人，按年报送财务报表电子数据，应与增值税１月份申报一并提交，报送期限申报增值税的一般纳税人（包括所得税在地税缴纳的增值税一般纳税人无所得税的增值税一般纳税人），按报送财务会计报表电子数据，与增值税申报一并提交，报送期限所得税的纳税人包括在国税缴纳的纳税人，按季报送财务报表电子数据，与当季度所得税申报一并提交，报送期限报送年度财务会计报表的纳税人，年度财务会计报表电子数据应当于月底之前报送，与所得税年度申报一并提交，其财务报表的申报期限与所得税年度申报的申报期限相同。 and actual case whether match; by is located land right nature; property status, whether has damage or quality problem; property using situation, rental or use; reference around similar property price, judge assessment value of rationality; whether exists property disputes, and seized, and freeze, and mortgage, and demolition, and transformation, limit situation. 2. to land right mortgage of, survey people should verified following information: land right card by contains Ming information (right people, and location, and nature, and term, and area,) and actual case whether match; land nature; land flat situation; ground buildings situation; reference around similar land price, judge assessment value of rationality; mortgage real whether has other mortgage right or notice registration established prior; whether exists property disputes, and seized, and freeze, and mortgage, limit situation. 3. other chattels, ownership, the value of the mortgage should be implemented, and whether factors such as easy handling. (C) pledge of collateral investigation procedures, investigators should enforce collateral value, convenience custody and disposition, pledge rights effective identification, registration, etc. (D) guarantee investigation to ensure that the procedures, the investigation shall, in accordance with the borrowers standards to investigate the guarantor evaluation assurance. 15th information audit survey people deal with borrowers and qualification provided by the guarantor, financial status, proof of identity, the authenticity of the data carefully reviewed, verified, rationalit