A foreign-capital enterprise shall prepare annual accounting statements and liquidation accounting statements in accordance with the provisions of Chinese financial and tax authorities.

外资企业的年度会计报表和清算会计报表，应当依照中国财政、税务机关的规定编制。

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The financial and accounting systems or methods of a taxpayer engaged in production or business operations shall be submitted to the tax authorities for their records.

从事生产、经营的纳税人的财务、会计制度或者财务、会计处理办法，应当报送税务机关备案。

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