'The Management Measures' mainly includes four aspects: First, the general principles. This clarifies the purpose of the Management Measures, scope of application, overall requirements, the competent authority for overseas accounting organizations' activities in China, and the division of responsibilities between the Ministry of Finance and provincial finance departments. Second, registration and filing. This mainly clarifies the basic conditions for applying to establish representative institutions, the accepting departments, required application materials and their formats, processing timelines, registration procedures, matters regarding changes to representative institutions that require the Ministry of Finance's consent, and requirements for overseas accounting organizations conducting temporary activities in China without a representative institution. Third, activity norms. This mainly clarifies requirements for submitting annual activity plans, adjusting activity plans, and submitting annual work reports for representative institutions. Fourth, supplementary provisions. This mainly clarifies the handling requirements when the business activity scope of overseas accounting organization representative institutions no longer falls under the jurisdiction of the finance department.
财政部会计司有关负责人就印发《境外会计组织境内业务活动管理办法》答记者问
The responsible person from the Ministry of Finance's Accounting Division answered reporters' questions regarding the issuance of the 'Management Measures for Overseas Accounting Organizations' Domestic Business Activities.'
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