合资企业和外国企业（除另有规定者外），在纳税年度内无论是盈利或亏损，都应当按规定期限，向当地税务机关报送所得税申报表和会计决算报表，并附送中国注册会计师的查账报告。审查和分析外商投资企业会计报表，是涉外查账工作重要的一环。在正常情况下，查账是从审查和分析 Joint ventures and foreign enterprises (unless otherwise provided), both in the tax year profit or loss, should be within the prescribed time limit, to the local tax authorities to submit income tax returns and final accounting statements, and with the audit of China’s certified public accountants report. Examining and analyzing the financial statements of foreign-invested enterprises is an important part of the work of checking foreign accounts. Under normal circumstances, the audit is from the review and analysis