If you're a foreign investor who's running a Chinese enterprise, probably a WFOE, you will need to undergo an annual inspection each year.
如果你是经营中国企业的外国投资者，可能是外商投资企业，你需要每年接受一次年度检查。
Let's examine what the annual inspection is, why it's done, what could happen to you if you don't have one, and how to avoid the inspection if you need to without breaking any rules.
让我们来看看年度检查是什么，为什么要这样做，如果你没有年度检查会发生什么，以及如果你需要，如何在不违反任何规则的情况下避免年度检查。
What is the annual inspection for foreign-invested Chinese enterprises?
中国外商投资企业的年度检查是什么？
The 'annual inspection' undertaken by the Statement Administration for Industry and Commerce (“SAIC”) requires you to declare your business situation each year by June 30th and is one of the year-end activities companies must undertake in order to remain compliant in China.
由工商行政管理局(SAIC)进行的“年度检查”要求你在每年6月30日前申报你的业务状况，这是公司为了在中国保持合规而必须进行的年终活动之一。
It is a report that includes a lot of the information you need to produce for tax purposes anyway (see below), showing your financial statements, business license, up-to-date tax affairs, etc.
这是一份报告，其中包含您出于税务目的所需的大量信息（见下文），显示您的财务报表、营业执照、最新税务等。
This helps the authorities confirm which companies are operating in China and whether they're operating legally and normally. If a company is, say, avoiding tax or doing something else that's illegal, this inspection helps the government pinpoint and tackle such behaviors.
这有助于当局确认哪些公司在中国开展业务，以及它们的经营是否合法和正常。如果一家公司是，比如说，避税或者做其他违法的事情，这种检查可以帮助政府找出并处理这些行为。
Which companies are obligated to undergo such an inspection?
哪些公司有义务接受这样的检查？
Basically, almost any enterprise you can think of in China that foreigners can invest in should undergo such an inspection. These include:
基本上，几乎所有你能想到的外国人在中国投资的企业都应该接受这样的检查。这些包括:
Companies
公司
Non-corporate enterprise legal persons
非法人企业法人
Partnerships
合伙企业
Sole proprietorship enterprises
独资企业
Enterprise branches
企业分行
Individual Industrial and commercial households
个别工商户
Professional farmers' cooperatives that have been established for more than one year
成立超过一年的专业农民合作社
For foreign investors reading this, it's probably most likely to be a normal company (WFOE) or a joint venture with a Chinese partner.
对于阅读这篇文章的外国投资者来说，它可能最有可能是一家普通公司(WFOE)或与中国合作伙伴成立的合资企业。
What documents are required for the annual inspection?
年度检查需要哪些文件？
You will need the following documents. They are submitted online at first and then will need to be submitted as hard copies, too, after an initial appraisal by SAIC indicates whether you can go ahead or if they have questions or suggested changes for you:
您需要以下文档。它们首先在线提交，然后也需要作为硬拷贝提交，前提是SAIC的初步评估表明您是否可以继续，或者他们是否有问题或建议更改：
Annual inspection report
年度检查报告
Audit report issued by external accounting firm
外部会计师事务所出具的审计报告
Financial statements of the previous year
上年度财务报表
Certificate of approval for FIEs (foreign-invested enterprises)
外商投资企业批准证书
Business license
营业执照
Capital verification report
资本核实报告
Foreign exchange information
外汇信息
Industry-specific license or permit
特定行业的许可证或许可证
Financial registration certificate
金融注册证书
Tax registration certificate
税务登记证
Plus other information that may be required on a provincial or city level
加上省级或市级可能需要的其他信息
What's the inspection process?
检查程序是什么？
The process is a combination of online and offline work that your Chinese accountant should be able to help you handle:
这个过程是在线和离线工作的结合，你的中国会计师应该能够帮助你处理:
Log onto the online annual inspection system
登录在线年检系统
Submit the report online including the information above
在线提交报告，包括上述信息
SAIC checks the submission and provides feedback or approval
工商总局检查提交，并提供反馈或批准
Following approval, you visit the local annual inspection office to give them the same information in hardcopy which will be approved
在获得批准后，你可以访问当地的年度检查办公室，向他们提供同样的硬拷贝信息，这些信息将被批准
Remember, all of this needs to be completed before June 30th.
记住，所有这些都需要在6月30日之前完成。
The consequences of not doing the annual inspection
不做年度检查的后果
The annual inspection report may be unfamiliar to many foreign investors as it is perhaps not done in Western countries, but don't let that fool you into thinking that it's unimportant paperwork. The penalties for not completing your annual inspection can be serious!
年度检查报告可能对许多外国投资者来说并不熟悉，因为它可能不是在西方国家做的，但是不要让它愚弄你，让你认为它是不重要的文书工作。不完成年度检查的惩罚可能会很严重！
Fines
罚款
Fines can range from just 3,000RMB up to 100,000 RMB with a new deadline being given to you to complete the late annual inspection by SAIC. This can vary by province, though. For example, in Guangdong if an enterprise fails to publish the annual report for two consecutive years there will be a fine of 5,000 yuan; if it fails to publish the annual report for three consecutive years (including three years), a fine of 10,000 yuan is imposed.
罚款从3000元人民币到10万元人民币不等，并且给你新的期限来完成工商总局的年检。不过，这可能因省份而异。例如，在广东，企业连续两年不发布年度报告的，处五千元罚款; 连续三年(含三年)不发布年度报告的，处一万元罚款。
Revocation of your business license
吊销营业执照
If your enterprise fails to submit the annual inspection report etc within the new time limit given by SAIC, the company's business license may be revoked. This, obviously, means you must cease operations and effectively shutters the company.
如果贵企业在工商总局规定的新的期限内未能提交年检报告等，可能被吊销营业执照。这显然意味着你必须停止运营，高效地关闭公司。
Other punishments
其他惩罚
The enterprise may have penalties raised against it that affect its ability to operate normally, such as:
企业可能受到影响其正常经营能力的处罚，例如:
Being stopped from importing or exporting goods, materials, etc
被禁止进口或出口货物、材料等
Being blocked from banking
被银行拒之门外
Not being allowed to renew or apply for visas for foreign staff
不允许为外国员工续签或申请签证
Being added to a list of 'serious illegal enterprises' (after some years of non-compliance) - this would probably negatively affect the legal representative who would face trouble with the law in China in this case
被列入“严重违法企业”名单(多年不遵守) ，这可能会对法定代表人产生负面影响，在这种情况下，法定代表人将面临中国法律的麻烦
The legal representative and person in charge of an enterprise listed in the list of seriously illegal enterprises being barred from acting as the legal representative or person in charge of other enterprises for 3 years
列入重大违法企业名单的企业的法定代表人和负责人三年内不得担任其他企业的法定代表人或负责人
Operators will be listed as trust-breaking personnel
操作员将被列为破坏信任人员
How can the annual inspection be avoided?
如何避免年度检查？
If your enterprise is operating normally then the annual inspection can't be avoided. However, there are a couple of legitimate reasons why the annual inspection may be missed or unnecessary:
如果你的企业正常经营，那么年检是不可避免的。然而，有几个合理的原因可以解释为什么年度检查可能会被错过或者不必要:
1.Your enterprise is dormant
1.你的企业处于休眠状态
For whatever reason, you applied for a 'commercial subject closure record' and your enterprise isn't currently operating. As long as everything is up-to-date, no annual inspection will be required as you are not operating right now. Upon resumption of business, the annual inspection will once again become mandatory.
不管出于什么原因，你申请了“商业主体关闭记录”，而你的企业目前没有运营。只要一切都是最新的，就不需要进行年度检查，因为你现在没有在运营。一旦恢复营业，年检将再次成为强制性的。
2.You have closed down the enterprise
2.你已经关闭了这家企业
For obvious reasons, a company that has been wound up and is no longer operating will not need to be inspected. However, you must first go through the correct procedures for closing your enterprise such as settling your outstanding tax liabilities.
由于显而易见的原因，一家已经清盘并且不再运营的公司将不需要接受检查。然而，你必须首先通过正确的程序来关闭你的企业，比如结清你未清的税务负债。
Are you running an FIE (foreign-invested enterprise) in China and have questions about the annual inspection?
你是否在中国经营一家外商投资企业，并且对年度检查有疑问？
Don't worry, our team of experienced China accounts can help you if you're stuck. Contact us and let us know about your business and needs if you need help.
别担心。如果你遇到困难，我们有经验的中国客户团队可以帮助你。如果您需要帮助，请与我们联系，让我们知道您的业务和需求。
