Reporting Entities - Taxpayers engaged in production and operation must prepare and submit financial accounting statements according to national laws and regulations, except for those managed under a fixed quota collection method [4] - National key enterprises and their member companies are required to submit financial accounting statements along with their corporate income tax prepayment and annual tax returns [4] Reporting Timeline - The deadline for submitting financial statements is generally within one month after the end of the quarter (key enterprises follow the corporate income tax filing deadline) [6] - Submitting financial statements during corporate income tax prepayment can enhance filing efficiency and reduce manual reporting errors by utilizing the electronic tax bureau's automatic data retrieval [6] Electronic Tax Bureau Submission Process - Step 1: Log into the electronic tax bureau and select "Financial Statement Submission and Correction" from the homepage or navigate through "Tax Filing" [7] - Step 2: Choose a suitable reporting mode based on the company's situation: - Online filling for simple data [8] - Financial report import for larger data sets [8] - Financial report conversion for companies using financial software [8] - Step 3: Confirm the accuracy of the data and click "Submit" to complete the submission without needing to submit paper reports [8] Financial Statement Types - Taxpayers must select the appropriate type of financial statement based on their registered financial accounting system [9] - Various financial statement types include balance sheets, income statements, cash flow statements, and changes in equity statements, depending on the applicable accounting standards [12] Data Reporting Standards - Financial statement data should be filled according to specific accounting standards, with examples provided for enterprise accounting standards, small enterprise accounting standards, and government accounting standards [10][11][12]