Article 14 An enterprise with foreign capital must set up account books in China,conduct independent accounting, submit the fiscal reports and statements as required and accept supervision by the financial and tax authorities.
Article 14 An enterprise with foreign capital must set up account books in China,conduct independent accounting, submit the fiscal reports and statements as required and accept supervision by the financial and tax authorities.
第十四条外资企业必须在中国境内设置会计帐簿，进行独立核算，按照规定报送会计报表，并接受财政税务机关的监督。