My accountant has already completed the company's "regular" tax declaration every month, why am I not able to get approval for my work permit extension? We have encountered numerous similar inquiries over the past year, which have raised countless questions from foreign investors.
我的代理会计每月已经完成了公司“正常”报税，为什么我申请工作证延期时，不能获批？这样的咨询，我们过去一年真是遇到了不少，引来了外国投资人的无数不解。
So, we usually raise the following questions to help them identify whether these so-called "regular" tax declaration and annual reports are compliant or risky operations, and whether they are the cause of the issue:
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Is your "regular" tax declaration reported as "zero"?
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If it is declarated as "zero," has it been consistently reported for more than six months?
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If it is not declarated as "zero," do you receive monthly tax statements from your accountant to review the declaration details?
于是，我们通常会提出以下一些问题帮他们辨识清楚这所谓的“正常”报税和年报是规范还是风险操作，是否是导致问题所在的原因。
The monthly report should include at least the < Profit Statement >, < Balance Sheet >, and < Individual Income Tax Declaration >.
每月报表至少要包含：利润表, 资产负债表, 个人所得税申报表。
According to the Regulations on the Administration of Company Registration of the People's Republic of China, it is explicitly stated that "If a company, without legitimate reasons, fails to commence business within six months after its establishment, or suspends business for more than six consecutive months after commencing business, its business license may be revoked by the company registration authority."
《中华人民共和国公司登记管理条例》明文规定：“公司成立后无正当理由超过六个月未开业的，或者开业后自行停业连续六个月以上的，可以由公司登记机关吊销营业执照。”
It is important to note the following consequences if a business license is revoked:
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The company name that had its business license revoked cannot be used within three years.
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The legal representative of a company whose business license has been revoked due to illegal activities bears personal responsibility for the company's misconduct. Within a period of up to three years from the date of revocation, they are prohibited from serving as directors, supervisors, or managers of other companies.
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Shareholders or stakeholders of the revoked business entity or limited company are obliged to fulfill the obligations of organizing liquidation in accordance with the law. Failure to do so may result in legal consequences.
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The company whose business license has been revoked must return the official seal of the business license, special seals for contracts, etc., to the original registration authority. Failure to comply with this requirement constitutes a violation of registration management regulations and may involve local public security authorities in the seizure of these items. Engaging in business activities using a business license that should have been returned is considered operating without a license. If it constitutes a criminal offense, criminal liability will be pursued in accordance with the law.
要知道如果一旦营业执照被吊销，你还有以下的麻烦：
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被吊销营业执照的企业名称三年之内不得使用；
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担任因违法被吊销营业执照的公司、企业的法定代表人，并对该企业违法行为负有个人责任，自该公司、企业被吊销营业执照之日起未逾三年的，不得担任公司的董事、监事、经理；
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被吊销企业的出资人或有限公司的股东应依法履行组织清算的义务，拒不清算的，要承担由此而产生的法律后果；
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被吊销营业执照的企业，应当将营业执照公章、合同专用章等缴回原登记机关，拒不缴回的，属违反登记管理法规的行为，可以提请当地公安机关协助收缴。利用应收缴的营业执照从事经营活动的，按无照经营论处。构成犯罪的，依法追究刑事责任。
Clients often ask, "My company doesn't make much profit. Will this affect my company's normal annual check and visa renewal approval?" There is some misconception here about the management responsibilities of the market supervision and administration department. Normal operations and tax reporting do not require companies to have a certain amount of profit or tax paid. The Chinese government does not have this requirement for all business investors. Therefore, even if there is no income, but there are reasonable expenses, it still represents that the company is operating normally. This is particularly true for foreign-invested enterprises. If you have applied for a work permit, the salary agreed in your employment contract must be paid in full and individual income tax must be paid according to the agreed amount. Additionally, you need to consider where your salary will come from.
这里常常有客人提出：“我的公司没有多少利润，这个是否会影响我公司的正常年审和获批签证延期。”其实这里还是对市场监督管理部门的管理职责有些误区。正常经营和正常报税，不是要求企业必须有多少利润，缴纳了多少税。中国政府对于所有的企业投资人都没有这个要求。所以即使没有收入，但是有合理支出也代表着公司在正常进展。特别是针对外国投资企业，如果你申请了工作证，你签订的劳动合同约定的工资是需要实发和按金额缴纳个人所得税的。同时，你还需要考虑，你的工资从哪里来？
Salaries here need to be paid by the company, which also means that the company must have reasonable income; otherwise, it would be paid from the registered capital. If you have applied for an employment permit for the first time, but you may think that as an investor, you don't need to pay a salary, then you are mistaken. Once you have obtained the employment permit normally, the company should pay the salary and individual income tax according to the contract agreement. If these operations are in place, it is impossible to declare a tax of 0.
这里的工资都需要公司发放，也意味着必须公司是有合理收入，不然就是注册资本金来支付。如果首次申请了就业许可证，但是可能你认为自己是投资人不需要发放工资，那么就错了。一旦正常获得了就业许可，就应该按照合同约定由公司支付工资和缴纳个人所得税，如果有这些操作，那么就不可能是税务的0申报。
Many proxy accountants simply handle your vouchers and do not consider the overall tax risk, nor are they aware of the relevant issues related to work permits.
因为大量的代理会计只是拿你缴纳的票据做账，基本不会考虑整个税务风险，更不会知道跟就业证相关的关联问题。
We provide our clients with sufficient explanations and consultations on various aspects including company taxation, business, legal matters, employment permits, and visas. By establishing a solid foundation and framework, the building will not run out of shape.
我们经手的项目，都会给客人从公司税务，商务，法务，就业证，签证等各个方面的专业基本知识给予足够的讲解和咨询。地基和框架建好了，楼房就不会跑偏了。