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Announcement on the Quality Inspection of Accounting Information by the Ministry of Finance of the People's Republic of China (No. 32)

Source: Ministry of Finance Time: 2015-12-01

In order to thoroughly implement the requirements of the Third and Fourth Plenary Sessions of the Eighteenth Central Committee of the Party, "fully perform government functions" and "statutory responsibilities must be", and effectively perform accounting supervision duties of financial departments, in accordance with the "People's Republic of China Accounting Law" and "China Law of the People's Republic of China on Certified Public Accountants. In 2014, the Ministry of Finance unifiedly organized 35 national financial supervisory commissioners' offices and the Tibet Autonomous Region's Department of Finance (collectively referred to as the Commissioner's Office). 25 securities qualification accounting firms (including branches) carried out accounting supervision and inspection. The first is to deepen the reform of the communications industry and the pilot reform of business tax and value-added tax. In order to promote communications companies to improve their accounting and financial management levels and ensure the implementation of national fiscal and taxation policies, 13 commissioners were organized to conduct joint inspections of China Mobile Communications Corporation. . The second is to focus on the "difficult to see and expensive to see" issues that involve the immediate interests of the general public, and provide first-hand information for the treatment of inflated drug prices and the promotion of medical and health system reform. Inspection, organized 13 commissioners to carry out joint inspections on 13 pharmaceutical production and distribution companies that have a greater influence in the industry. Third, in order to promote the healthy development of the certified public accountant industry and effectively improve the level of practice risk awareness and quality control of accounting firms, we organized eight commissioners to conduct an inspection of Ernst & Young Huaming Certified Public Accountants and completed the rotation of the international "Big Four" member firms. And organized 13 commissioners to conduct joint inspections on Ruihua Certified Public Accountants.

The inspection showed that the standardization of corporate financial accounting work has been increasing year by year, and the quality of the practice of certified public accountants has been continuously improved. Among them: central enterprises attach great importance to accounting and financial management, effectively strengthen internal control and risk prevention, and have better implemented the accounting standards system and the state Fiscal and taxation policies; listed companies focus on the implementation of accounting standards and internal control standards, and comparative standards of accounting information quality and information disclosure; after the securities qualification accounting firm has fully completed the transformation of the special general partnership, the degree of integrated management is further improved, and the incentive and restraint mechanism is more complete. Well played the role of audit assurance.

However, the inspection also found that some enterprises still have some problems in financial accounting, internal control, and implementation of fiscal and tax policies, which need to be paid great attention. Firstly, problems existed in the affiliates of individual central enterprises due to irregular accounting and inadequate management of financial subsidies. Of which: China Mobile China Mobile E-Commerce Co., Ltd. will recognize 150 million yuan in settlement revenue in 2011 and 2012; individual companies under the China National Pharmaceutical Group Corporation will adopt a zero-purchase model of purchase and sales, and calculate revenue and costs 3.92 100 million yuan; China Coal Import and Export Corporation has invested 160 million yuan in mining funds without obtaining a long-term account in the "other receivables" account, and no provision for impairment is made. Secondly, some listed companies, private enterprises and foreign-funded enterprises have problems such as falsely collecting expenses, delaying payment and underpayment of taxes. Of which: Apple Computer Trading (Shanghai) Co., Ltd. underreported 8.799 billion yuan and underpaid taxes 452 million yuan; some subsidiaries of CSPC Group Co., Ltd. reported over 117 million yuan in sales revenue; Guizhou Bailing Enterprise Group Pharmaceutical Co., Ltd. Reported 9.59 million yuan with false invoices. Third, there are weak links in the internal management and quality control of some securities qualified accounting firms, exposing problems such as irrational professional judgment, inadequate implementation of audit procedures, and insufficient audit evidence. Individual accounting firms have confusion in brand management, accounting errors, Reimbursement of expenses with non-compliant invoices.

In response to the problems found in the inspection, the Ministry of Finance and relevant commissioners have issued a decision on handling punishments in accordance with laws, regulations, and procedures on the basis of centralized hearings, expert demonstrations, consultations with relevant departments, and opinions from the inspected units. , Adjust accounting, pay related taxes, and impose administrative penalties such as fines on relevant enterprises and responsible persons. The Ministry of Finance and the relevant commissioner's offices have imposed administrative penalties on the accounting firms that have problems with the quality of their practice in accordance with the law and warn the relevant certified public accountants. At the same time, the Ministry of Finance adheres to the concept of serving the supervision, and urges the investigated units to improve management through various forms such as interviews, notifications, and management recommendations. Relevant enterprises and accounting firms have made rectifications as required, and further improved internal controls and comprehensively improved management.

In the future, the Ministry of Finance will earnestly perform the accounting supervision responsibilities entrusted by the law, adhere to the law and unified supervision, actively innovate the post-event supervision method, vigorously promote the random spot check mechanism, explore the establishment of integrity files and blacklist systems, and further improve the unit's internal supervision and registration The "Trinity" supervision system of accountant audit supervision and government accounting supervision plays a proper role in maintaining a unified, transparent, fair, and optimal accounting order, promoting market participants' conscious compliance with the law, and creating a level playing field.

Ministry of Finance

August 31, 2015

Attachment: Implementation of punishment and rectification of accounting supervision and inspection in 2014

Ministry of Finance Joint Inspection and Handling of Penalties and Rectification

China Mobile Communications Corporation

According to the "Accounting Law" and other laws and regulations, the Ministry of Finance organizes the Office of the Financial Supervisor in Heilongjiang, Hunan, Shanxi, Liaoning, Jilin, Jiangsu, Fujian, Henan, Hubei, Guangxi, Xinjiang, Yunnan Province (autonomous region) and the Finance Department of the Tibet Autonomous Region. A joint inspection team was formed to conduct accounting supervision and inspection on China Mobile Communications Corporation (hereinafter referred to as China Mobile) in 2014.

The inspection showed that China Mobile complied with the Accounting Law, Enterprise Accounting Standards, Basic Norms of Internal Control and related fiscal and tax regulations. The basic accounting work was relatively standardized, and the information disclosure was basically true and reliable. Promote centralized financial management at the provincial level, establish a multi-level financial accounting system, and effectively improve the standardization of accounting. The supply chain management system established with the ERP system as the core has established a comprehensive internal control system covering the entire group, covering all lines of business and finance, ensuring the accuracy and consistency of business and financial data.

However, the inspection also found that China Mobile still has some weak links in accounting, financial management, and implementation of fiscal and tax policies. First, accounting and financial management. China Mobile E-Commerce Co., Ltd. will recognize a total of 150 million yuan in settlement revenue in 2011 and 2012 in 2013. In 2013, China Mobile's 10 subsidiaries affixed 150 million yuan of capital investment subsidies to the "deferred income" account, which was not managed as capital reserve accounting in accordance with regulations. Beijing, Guangxi, Shanxi, and other mobile companies did not accurately measure the deferred value of user points, and understated revenue by 79.15 million yuan. The second aspect is the implementation of fiscal and taxation policies. China Mobile Design Institute has confirmed but not invoiced the operating income, and has not declared and paid VAT. Tibet Mobile's invoice review was lax, and the amount reported through non-compliant invoices reached 11.87 million yuan. The prizes given to customers by some mobile companies in Henan, etc., are not withheld from personal income tax. The third aspect is employee compensation. As of the end of 2013, China Mobile did not include commercial insurance purchased in the name of supplementary endowment insurance into annuity management. From 2011 to 2013, China Mobile Research Institute included 27.31 million yuan in management expenses for employee restaurants, which was not included in the payable employees.

Aiming at the problems found in the inspection, the Ministry of Finance issued a decision on handling. China Mobile and its affiliated companies are seriously rectifying and implementing the decision in accordance with the requirements.

China Pharmaceutical Group Corporation

According to the "Accounting Law" and other laws and regulations, the Ministry of Finance organized a joint inspection team in Shanghai, Anhui, Ningxia, Tianjin, Liaoning, Xiamen, Hubei, Sichuan (autonomous regions, municipalities directly under the Central Government, and cities separately planned) to form a joint inspection team. In 2007, China Pharmaceutical Group Corporation (hereinafter referred to as Sinopharm Group) and its affiliated units carried out accounting supervision and inspection.

The inspection showed that Sinopharm Group complied with the Accounting Law, Enterprise Accounting Standards, Basic Norms of Internal Control and related financial and tax regulations, and established a relatively comprehensive internal control system. The basic accounting work was more standardized, and the accounting information basically reflected the enterprise. Financial status and operating results.

However, the inspection also found that Sinopharm Group's subsidiaries still exposed some problems in accounting, financial management, and implementation of fiscal and tax policies. First, accounting and financial management. Individual subsidiaries of Sinopharm Group adopted the zero-spread model of purchase and sales, which included more revenue and costs of 392 million yuan; China Pharmaceutical Materials Co., Ltd. sold less goods and sold real estate with less recognized revenue of 30.93 million yuan; China National Pharmaceutical Industry Research Institute and its affiliates received financial subsidy funds 40.3 million yuan was not carried forward in time. The second aspect is the implementation of fiscal and taxation policies. The cost of China Scientific Equipment Co., Ltd. without obtaining legal bills was 39.48 million yuan, and the taxable income was not increased. The Shanghai Biological Products Research Institute increased the taxable income of 24.78 million yuan in the calculation of corporate income tax; Shanghai Interest income from loans entrusted by the Pharmaceutical Industry Research Institute and other units has not paid business tax and surcharges, totaling 21.71 million yuan. The third aspect is employee compensation. China Biotechnology Co., Ltd., China Medicinal Materials Co., Ltd. and other units issued 10.32 million yuan in employee benefits, which were not included in the total salary and were not calculated under the "payable employees payable" account; the salaries of dispatched employees of some subsidiaries of Sinopharm Group were not paid for 61.1 million yuan It is calculated through the "payable employees" account.

Aiming at the problems found in the inspection, the Ministry of Finance issued a decision on handling. The units affiliated to Sinopharm Group are earnestly carrying out rectification and reform in accordance with the requirements and fully implementing the handling decisions.

Ernst & Young Huaming (Special General Partnership)

According to the Law of the Certified Public Accountant and other laws and regulations, in 2014, the Ministry of Finance organized the Beijing, Dalian, Shanghai, Jiangsu, Hubei, Guangdong, Shenzhen, Sichuan Province (municipalities, cities with separate plans) financial supervision commissioner's office The practice quality, accounting, and internal management of the head office (Special General Partnership) (hereinafter referred to as Ernst & Young Huaming) and 7 branches were examined.

The inspection showed that Ernst & Young Huaming's organizational structure was relatively complete, the head office was highly integrated, and the level of information technology and informatization was relatively advanced. No major systematic defects were found in the design and implementation of the quality control system.

However, the inspection also found that Ernst & Young still had some problems in terms of quality of practice and accounting. The first is the quality of practice. The audit procedures of individual audit projects are not in place, and sufficient and appropriate audit evidence is not collected. Some certified public accountants need to improve their use of professional caution and professional judgment during audits. Individual certified public accountants have made incorrect professional judgments. The relevant test was spot-checked during the sexual test phase, but the company's wrong accounting treatment was recognized, and inappropriate audit conclusions were made. The second aspect is financial accounting. Individual branch offices have over-counted revenues, deferred confirmation of consulting fee expenditures, and VAT input tax deductions do not meet policy requirements. Individual employees reimburse expenses with fake invoices.

Aiming at the problems found in the inspection, the Ministry of Finance issued a decision on handling. Ernst & Young Huaming and its branches are conscientiously carrying out rectification and reform in accordance with the requirements and fully implementing the handling decisions.

Ruihua Certified Public Accountants (Special General Partnership)

According to the Law of the Certified Public Accountant and other laws and regulations, in 2014 the Ministry of Finance organized the finances of Zhejiang, Hebei, Shanxi, Liaoning, Shandong, Henan, Shenzhen, Chongqing, Shaanxi, Gansu, Xinjiang, and Qinghai Provinces (autonomous regions, municipalities directly under the Central Government, and cities separately planned). The Office of the Ombudsman inspected the practice quality, accounting, and internal management of the head office and 12 branches of Ruihua Certified Public Accountants (Special General Partnership) (hereinafter referred to as Ruihua).

The inspection showed that Ruihua has actually strengthened its integration efforts, constantly improved its internal management, has a relatively complete organizational structure, a rapid increase in the level of informatization, a further improvement of its incentive and restraint mechanisms, and no major systematic defects in the design and implementation of its quality control system.

However, the inspection also found that Ruihua still has some issues that cannot be ignored in terms of internal management, practice quality, and accounting. First, in terms of internal management, the degree of integration of the office needs to be further improved, and the implementation of the system still needs to be strengthened. In particular, there is chaos in brand management. After the merger of Zhongrui Yuehua and Crowe Horwath, it still joined two international networks. The RSM International Accounting Network has not been exited when the legal subject has been cancelled. Second, in terms of practice quality, some audit projects did not strictly comply with the requirements of auditing standards, audit procedures were inadequate, and audit evidence was insufficient. Individual project certified accountants did not maintain due professional skepticism, and their professional judgment needed to be improved. Third, in terms of internal quality control, some audit projects did not implement effective control over the implementation of audit procedures, some statements of statements and information disclosure were not given sufficient attention, and some audit drafting and filing were flawed. Fourth, in terms of financial accounting, some branches have problems such as recognizing the main business income in advance, the employee's remuneration has not been withheld and paid personal income tax, and fixed assets have been expensed in the expense account.

Aiming at the problems found in the inspection, the Ministry of Finance issued a decision on handling. Ruihua and its branches are conscientiously carrying out rectifications as required, and fully implementing the handling decisions.

Commissioners' Offices Check and Handle Penalties and Rectification

Office of the Financial Supervisor of the Ministry of Finance in Tianjin

The Office of the Financial Supervisor of the Ministry of Finance in Tianjin inspected the quality of Tianjin Lisheng Pharmaceutical Co., Ltd.'s accounting information in 2013.

The inspection found that the company had violations of assets such as 36.78 million yuan in assets, 33.58 million yuan in liabilities, 10.2 million yuan in costs and 7.78 million yuan in profits. Of which: the construction in progress is not accounted for according to the progress of the project, and the construction in progress is underreported by 22.24 million yuan; the market development department and the sales operation department propose a contract award of 4.12 million yuan from the "payable employees" subject to separate storage and accounting, mainly used for salary Bonuses and payment of personal income tax.

In response to the problems found in the inspection, the Office of the Financial Supervisor of the Ministry of Finance in Tianjin issued a decision to deal with it. Tianjin Lisheng Pharmaceutical Co., Ltd. has made rectifications in accordance with requirements, adjusted accounting accounts, and paid related taxes.

Office of the Financial Supervisor of the Ministry of Finance in Hebei Province

The Office of the Financial Supervisory Commissioner of the Ministry of Finance in Hebei Province inspected the 2013 accounting information quality of CSPC.

The inspection found that the company's listed part had violations of assets such as 133 million yuan in assets, 169 million yuan in owners' equity, and 211 million yuan in profits. Among them: some subsidiaries due to inconsistent timing of revenue recognition and accounting standards, resulting in oversale of 117 million yuan in sales revenue; underaccounting of R & D expenses of 186 million yuan; understatement of litigation costs of 160 million yuan. The non-listed part of the company has over 163 million yuan in assets, 102 million yuan in liabilities and 292 million yuan in profits.

In response to the problems found in the inspection, the Ministry of Finance's Office of the Financial Supervisor in Hebei Province issued a decision on punishment according to law. CSPC Group Co., Ltd. is actively carrying out rectification as required.

Office of the Financial Supervisor of the Ministry of Finance in Inner Mongolia Autonomous Region

The Office of the Financial Supervisory Commissioner of the Ministry of Finance in Inner Mongolia Autonomous Region inspected the quality of accounting information of Beijing Shuanglu Pharmaceutical Co., Ltd. in 2013.

The inspection found that the company had violations of 12.38 million yuan in assets and 14.91 million yuan in profits. Among them: the sales revenue of 58 million yuan was recognized in advance in 2013; the withholding and payment of personal income tax handling fees received were included in the "other payables" account and issued to individuals, and other business income was deducted by 170,000 yuan; The reimbursement of travel expenses of air tickets and train tickets incurred by employees of this unit was 1.892 million yuan; the expenses were expensed by non-compliant invoices of 1.637 million yuan.

Aiming at the problems found in the inspection, the Ministry of Finance issued a decision on handling. Beijing Shuanglu Pharmaceutical Co., Ltd. is actively carrying out rectification in accordance with requirements.

Office of the Financial Supervisor of the Ministry of Finance in Dalian

The Office of the Fiscal Supervisor of the Ministry of Finance in Dalian inspected the 2013 accounting information quality of Dalian Software Park Tengfei Development Co., Ltd.

The inspection found that the company had multiple violations of owners' equity of 112 million yuan. Of which: the company included the financial subsidies received in the current profit and loss into the capital reserve account, resulting in more than 112 million yuan of capital reserve.

In response to the problems found in the inspection, the Office of the Financial Supervisor of the Ministry of Finance in Dalian issued a decision on handling the problem. Dalian Software Park Tengfei Development Co., Ltd. has made rectifications according to requirements.

Office of the Financial Supervisor of the Ministry of Finance in Shanghai

1. The Office of the Financial Supervision Commissioner of the Ministry of Finance in Shanghai inspected the quality of Shanghai Pulit Composite Materials Co., Ltd.'s 2013 accounting information.

The inspection found that, as of the end of 2013, the company had irregularities such as under-reported revenue of 63.23 million yuan, over-costed 15.21 million yuan, over-costed 35.76 million yuan, and over-subsidized revenue of 13.04 million yuan. Of which: delayed recognition of sales income of 63.23 million yuan.

In response to the problems found during the inspection, the Office of the Financial Supervisor of the Ministry of Finance in Shanghai issued a decision on handling the problem. Shanghai Pulit Composite Materials Co., Ltd. has made rectifications as required.

2. The Office of the Financial Supervisor of the Ministry of Finance in Shanghai inspected the quality of accounting information of Apple Computer Trading (Shanghai) Co., Ltd. in 2013.

The inspection found that as of the end of 2013, the company had an underestimation of revenue of 8.799 billion yuan, an underestimation of costs of 3.446 billion yuan, an underestimation of profits of 5.354 billion yuan, and underpayment of taxes of 452 million yuan. Among them: the maintenance cost that is not directly related to sales income is deducted before tax, and the tax is underpaid by 452 million yuan.

In response to the problems found during the inspection, the Office of the Financial Supervisor of the Ministry of Finance in Shanghai issued a decision on handling the problem. Apple Computer Trading (Shanghai) Co., Ltd. has made rectifications in accordance with requirements, paying relevant taxes of 452 million yuan and late fees of 65 million yuan.

Financial Supervisor Office of the Ministry of Finance in Jiangsu Province

1. The Office of the Financial Supervisor of the Ministry of Finance in Jiangsu Province inspected the quality of accounting information of Suzhou Yuanrong Development Group Co., Ltd. in 2013.

The inspection found that the company had violations of 114 million yuan in revenue and 114 million yuan in costs. Of which: the sales income and cost of decoration projects are understated by 80.53 million yuan, the sales income and costs of HVAC and fire protection projects are understated by 33.45 million yuan, and business taxes and surcharges are understated accordingly.

In response to the problems found in the inspection, the Office of the Financial Supervisor of the Ministry of Finance in Jiangsu Province issued a decision to deal with it. Suzhou Yuanrong Development Group Co., Ltd. has made rectifications in accordance with requirements, adjusted accounting accounts, and paid related taxes.

2. The Office of the Financial Supervisor of the Ministry of Finance in Jiangsu Province inspected the quality of accounting information of Suzhou Industrial Park Jianwu Development Group Co., Ltd. in 2013.

The inspection found that the company had irregularities such as underestimating revenue of 529 million yuan, underestimating costs of 264 million yuan, and underestimating profits of 265 million yuan. Of which: the sales income of commercial buildings was understated 529 million yuan, and the sales costs were understated 272 million yuan.

In response to the problems found in the inspection, the Office of the Financial Supervisor of the Ministry of Finance in Jiangsu Province issued a decision to deal with it. Suzhou Industrial Park Jianwu Development Group Co., Ltd. has made rectifications and adjusted accounting according to requirements.

Office of the Ministry of Finance in Zhejiang Province

1. The Office of the Financial Supervisor of the Ministry of Finance in Zhejiang Province inspected Guangdong Shaogang Songshan Co., Ltd.'s 2013 accounting information quality.

The inspection found that the company's performance payroll account processing was not standardized, and assets and liabilities were understated separately. The technology subsidy income of 5.5 million yuan for technology projects was confirmed in advance, and the turnover amortization policy was changed without approval. The amount of interest on capitalization of general borrowings was 71.61 million yuan and other violations.

Aiming at the problems found in the inspection, the Ministry of Finance issued a decision on handling. Guangdong Shaogang Songshan Co., Ltd. is actively carrying out rectification as required, and fully implementing the handling decision.

2. The Office of the Financial Supervisor of the Ministry of Finance in Zhejiang Province inspected the quality of China Coal Import and Export Corporation's 2013 accounting information.

The inspection found that the company has not accrued interest on other receivables of 89.59 million yuan in accordance with the agreement, and has not made provision for impairment of investment funds of 160 million yuan in other receivables accounts that have not obtained mining warrants. Understated fixed assets amounted to 23.32 million yuan, and there was no basis for converting 41.27 million yuan of receivables that were long-term accounted during the restructuring into non-operating income.

Aiming at the problems found in the inspection, the Ministry of Finance issued a decision on handling. China Coal Import and Export Corporation is actively carrying out rectification and reform in accordance with the requirements and fully implementing the handling decision.

Office of the Financial Supervisor of the Ministry of Finance in Ningbo

The Office of the Financial Supervisor of the Ministry of Finance in Ningbo inspected the quality of Zhejiang Haizheng Pharmaceutical Co., Ltd.'s 2013 accounting information.

The inspection found that the company had irregularities such as understating assets of 7.1 million yuan and overstating profits of 5.22 million yuan. Of which: 3.78 million yuan of fixed assets have not been carried forward in time for the construction in progress that has reached the intended usable status; 4.26 million yuan of expenses such as land use rights paid into the construction in progress have been repeatedly included in intangible assets; in the form of invoice reimbursement The transportation subsidy for the marketing personnel was 4.29 million yuan.

Aiming at the problems found in the inspection, the Ministry of Finance issued a decision on handling. Zhejiang Hisun Pharmaceutical Co., Ltd. is making rectification in accordance with requirements.

Office of the Financial Supervisor of the Ministry of Finance in Jiangxi Province

The Office of the Financial Supervisor of the Ministry of Finance in Jiangxi Province inspected the quality of accounting information of Jiangxi Jimin Trusted Group Co., Ltd. in 2013.

The inspection found that the company had assets of 20.4 million yuan, debts of 79.54 million yuan, owners' equity of 99.94 million yuan, income of 47.36 million yuan, costs of 190 million yuan, and profits of 143 million yuan. Violation. Of which: 2.03 million yuan was reported with false invoices; 1.199 million yuan was received as a major special fund of the Ministry of Science and Technology without accounting for government subsidy income.

In response to the problems found in the inspection, the Office of the Financial Supervisor of the Ministry of Finance in Jiangxi Province issued a decision on punishment according to law. Jiangxi Jimin Trustworthy Group Co., Ltd. is rectifying according to requirements.

Office of the Financial Supervisor of the Ministry of Finance in Shandong Province

The Office of the Financial Supervisor of the Ministry of Finance in Shandong Province inspected the quality of accounting information of Shandong Xinhua Medical Devices Co., Ltd. in 2013.

The inspection found that the company had irregularities such as understating 33.41 million yuan in construction and over 9.92 million yuan in expenses. Among them: 1.07 million yuan for apartment rents, property management fees, and personal telephone expenses for employees' reimbursement of company employees that have not been directly accounted for in costs and expenses, and 1.38 million yuan in maintenance costs.

In response to the problems found in the inspection, the Office of the Financial Supervisor of the Ministry of Finance in Shandong Province issued a decision on disposal. Shandong Xinhua Medical Equipment Co., Ltd. has made rectifications and adjusted accounting according to requirements.

Office of the Financial Supervisor of the Ministry of Finance in Qingdao

The Office of the Financial Supervision Commissioner of the Ministry of Finance in Qingdao inspected Huaren Pharmaceutical Co., Ltd.'s 2013 accounting information quality.

The inspection found that Huaren Pharmaceutical had accounting violations such as 3.23 million yuan in revenue and 2.86 million yuan in costs. Among them: 1.63 million yuan in sales revenue of goods that have not been confirmed beforehand; 1.3 million yuan in development expenses for "organ preservation solutions" that are still in clinical trials and have not obtained production licenses, are included in the "intangible assets-organ preservation solutions" account.

In response to the problems found during the inspection, the Office of the Financial Supervisor of the Ministry of Finance in Qingdao issued a decision to deal with it. Huaren Pharmaceutical Co., Ltd. has made rectifications in accordance with requirements, adjusted accounting books, and paid related taxes.

Office of the Financial Supervisor of the Ministry of Finance in Henan Province

1. The Office of the Financial Supervisor of the Ministry of Finance in Henan Province inspected the quality of Henan Shenhuo Coal and Electricity Co., Ltd.'s 2013 accounting information.

The inspection found that the company had a number of accounting irregularities such as 12.54 million yuan in liabilities. Of which: 12.54 million yuan of materials purchased before 2009 were temporarily estimated and put into storage, and long-term accounts were not accounted for; long-term accounting and living allowances of 1.798 million yuan and assessment awards of 505,300 yuan were not withheld or paid as personal income tax. .

In response to the problems found in the inspection, the Office of the Financial Supervisor of the Ministry of Finance in Henan Province issued a decision on handling. Henan Shenhuo Coal and Electricity Co., Ltd. has made rectifications, adjusted accounting, and paid related taxes in accordance with requirements.

2. The Office of the Financial Supervisor of the Ministry of Finance in Henan Province inspected the quality of Henan Yongwei Security Co., Ltd.'s 2013 accounting information.

The inspection found that the company had irregularities of 700,000 yuan in liabilities, 1.01 million yuan in expenses, and 240,000 yuan in profits. Of which: 306,000 yuan of long-term borrowings that should be capitalized interest expenses are included in financial expenses; some senior management salary of 708,000 yuan has been accrued unpaid, and the taxable income of corporate income tax has not been increased; telephones issued to employees The subsidy was 333,000 yuan, and no personal income tax was withheld.

In response to the problems found in the inspection, the Office of the Financial Supervisor of the Ministry of Finance in Henan Province issued a decision on handling. Henan Yongwei Security Co., Ltd. has made rectifications in accordance with requirements, adjusted accounting accounts, and paid related taxes.

Office of the Ministry of Finance in Hubei Province

The Office of the Financial Supervisory Commissioner of the Ministry of Finance in Hubei Province inspected Dongfeng Dana Axle Co., Ltd.'s 2013 accounting information quality.

The inspection found that the company had violations of over 7.5 million yuan in assets, 7.65 million yuan in costs and 7.3 million yuan in profits. Of which: the construction in progress is not converted into fixed assets in time, and the depreciation is 8.59 million yuan.

In response to the problems found in the inspection, the Office of the Financial Supervisor of the Ministry of Finance in Hubei Province issued a decision on handling the problem. Dongfeng Dana Axle Co., Ltd. has made rectifications and adjusted accounting according to requirements.

Office of the Financial Supervisor of the Ministry of Finance in Guangdong Province

The Office of the Financial Supervision Commissioner of the Ministry of Finance in Guangdong Province inspected the quality of Guangzhou Fengshen Automobile Co., Ltd.'s 2013 accounting information.

The inspection found that the company had violations of assets such as 36.8 million yuan in assets, 143.9 million yuan in liabilities, and 19.61 million yuan in profits in 2013. Of which: the government subsidy income with other affiliated companies is not accurately divided, and the non-operating income is over 208.38 million yuan.

In response to the problems found in the inspection, the Office of the Financial Supervisory Commissioner of the Ministry of Finance in Guangdong Province issued a decision on handling. Guangzhou Fengshen Automobile Co., Ltd. is actively carrying out rectification in accordance with requirements.

Financial Supervisor Office of the Ministry of Finance in Shenzhen

The Office of the Financial Supervision Commissioner of the Ministry of Finance in Shenzhen inspected the quality of accounting information of Shenzhen Industry Group Co., Ltd. in 2013.

The inspection found that the company had irregularities such as 55.74 million yuan in assets, 86.55 million yuan in revenue and 21.69 million yuan in net profits. Among them: the internal offset error resulted in an underestimation of assets and profits of 51.6 million yuan; underpayment of business tax and an additional 7.95 million yuan; and underpayment of corporate income tax of 3.36 million yuan.

In response to the problems found in the inspection, the Office of the Financial Supervisor of the Ministry of Finance in Shenzhen issued a decision on handling the problem. Shenzhen Industry Group Co., Ltd. has made rectifications in accordance with the requirements, adjusted its accounting, and paid related taxes.

Office of the Financial Supervisor of the Ministry of Finance in Hainan Province

The Office of the Financial Supervisor of the Ministry of Finance in Hainan Province inspected the quality of Hainan Shuangcheng Pharmaceutical Co., Ltd.'s accounting information in 2013.

The inspection found that the company had the following sales expenses of RMB 2.5699 million without sufficient basis, and there were problems such as inconsistencies in the accounting treatment of individual matters and disclosure of statements, and inadequate implementation of revenue recognition policies.

Aiming at the problems found in the inspection, the Office of the Financial Supervisor of the Ministry of Finance in Hainan Province issued a decision on handling the matter and referred the tax-related issues of sales expenses to the taxation department for confirmation. Hainan Shuangcheng Pharmaceutical Co., Ltd. is actively carrying out rectification as required.

Office of the Financial Supervisor of the Ministry of Finance in Chongqing

1. The Office of the Financial Supervisor of the Ministry of Finance in Chongqing inspected the quality of accounting information of Chongqing Pharmaceutical (Group) Co., Ltd. in 2013.

The inspection found that the company had violations of assets such as 242 million yuan in assets, 159 million yuan in liabilities, 55.44 million yuan in revenue and 35.73 million yuan in profits. Of which: Chongqing Keyu Pharmaceutical Business Co., Ltd. ’s 2013 main business income and main business cost were respectively 156 million yuan more; some subsidiaries (branch) companies did not implement the group revenue recognition policy, and understated the main business income by 104 million yuan. .

In response to the problems found in the inspection, the Financial Supervisor Office of the Ministry of Finance in Chongqing issued a decision to deal with the matter. Chongqing Pharmaceuticals (Group) Co., Ltd. has made rectifications in accordance with requirements, adjusted accounting accounts, and paid related taxes.

2. The Office of the Financial Supervisor of the Ministry of Finance in Chongqing inspected the quality of accounting information of Chongqing Iron and Steel (Group) Co., Ltd. in 2013.

The inspection found that the company had violations of 25.25 million yuan in assets, 49.54 million yuan in liabilities, 21.7 million yuan in costs and 21.62 million yuan in profits. Of which: no impairment test was performed on other receivables and 18 million yuan of bad debt provision was underestimated; Chongqing Wuxia Mining Co., Ltd. miscalculated mining rights, understated intangible assets of 42.58 million yuan, and underaccounted other payables of 49 million yuan.

In response to the problems found in the inspection, the Financial Supervisor Office of the Ministry of Finance in Chongqing issued a decision to deal with the matter. Chongqing Iron and Steel (Group) Co., Ltd. has made rectification in accordance with requirements.

Office of the Ministry of Finance in Sichuan Province

The Office of the Financial Supervisor of the Ministry of Finance in Sichuan Province conducted an extended check on the quality of Chengdu Isetan Department Store Co., Ltd.'s 2013 accounting information.

The inspection found that the company had violations of 15.09 million yuan in revenue and 15.09 million yuan in costs.

In response to the problems found in the inspection, the Financial Supervisor Office of the Ministry of Finance in Sichuan Province issued a decision to deal with the matter. Chengdu Isetan Department Store Co., Ltd. has made rectifications as required.

Office of the Financial Supervisor of the Ministry of Finance in Guizhou Province

The Office of the Financial Supervision Commissioner of the Ministry of Finance in Guizhou inspected the quality of accounting information of Guizhou Bailing Enterprise Group Pharmaceutical Co., Ltd. in 2013.

The inspection found that the company had violations of 18.44 million yuan in fees and 4.58 million yuan in taxes. Of which: 9.95 million yuan was reported with false invoices, 5.75 million yuan was expensed as sales expenses for unreal economic matters, and 3.1 million yuan was expensed as sales expenses without bills.

In response to the problems found in the inspection, the Office of the Financial Supervisor of the Ministry of Finance in Guizhou Province issued a decision on processing. Guizhou Bailing Enterprise Group Pharmaceutical Co., Ltd. has made rectification in accordance with requirements.

Office of the Financial Supervisor of the Ministry of Finance in Gansu Province

The Office of the Financial Supervisor of the Ministry of Finance in Gansu Province inspected the quality of Lanzhou Foci Pharmaceutical Co., Ltd.'s 2013 accounting information.

The inspection found that the company had irregularities such as underestimating owners' equity of 370,000 yuan, underestimating income of 970,000 yuan, and underestimating total profit of 320,000 yuan.

In response to the problems found in the inspection, the Office of the Financial Supervisor of the Ministry of Finance in Gansu Province issued a decision on handling. Lanzhou Foci Pharmaceutical Co., Ltd. has rectified according to requirements.

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