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HGB-Related Services

HGB-Related services

German accounting is a unique accounting model, with distinctive characteristics:

· In terms of accounting standards, there is no single accounting standards in Germany. Instead, they are reflected through the provisions of Company Law, Tax law, and Business law.

· In terms of tax accounting, it requires the unity of tax accounting and financial accounting. Government requires that the accounting procedures used for tax accounting purposes must be consistent with those used in the preparation of financial statements.

· In Germany, both the company law and the tax law promote robustness to become the basic principle of enterprises. “Robustness” is to make enterprises legally "underestimate profits" and "conceal assets".

· German companies keep historical cost accounting model.

Preparation of company status and development report

The year-end financial statements or group consolidated financial statements shall be (at least) composed of the balance sheet, income statement and appendix. While (Group) Company status and development reports provide complementary information based on financial statements. The combination of status and development reports and financial statements can accurately reflect the company's operating performance and conditions. Unlike year-end financial statements reflecting only historical operating performance, current status and development reports also demonstrate related information such as major opportunities and risks that may affect corporate operations in the future.

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    Question: How many ways are there for foreign-funded enterprises to contribute capital?

    Foreign direct investment is the act of direct investment in China by foreign enterprises and economic organizations or individuals (including overseas Chinese, compatriots from Hong Kong, Macao and Taiwan, and Chinese enterprises registered overseas) in accordance with relevant Chinese policies and regulations, using cash, in kind, and technology to directly invest in China. Including: the establishment of wholly foreign-owned enterprises in China, the establishment of Sino-foreign joint ventures, cooperative enterprises or cooperative development of resources with enterprises or economic organizations in China (including the reinvestment of foreign investment income), and the approval of relevant government departments The funds borrowed from abroad by the enterprise within the total project investment.

    Q: What are the common tax issues?

    Foreign direct investment is the act of direct investment in China by foreign enterprises and economic organizations or individuals (including overseas Chinese, compatriots from Hong Kong, Macao and Taiwan, and Chinese enterprises registered overseas) in accordance with relevant Chinese policies and regulations, using cash, in kind, and technology to directly invest in China. Including: the establishment of wholly foreign-owned enterprises in China, the establishment of Sino-foreign joint ventures, cooperative enterprises or cooperative development of resources with enterprises or economic organizations in China (including the reinvestment of foreign investment income), and the approval of relevant government departments The funds borrowed from abroad by the enterprise within the total project investment.

    • Miss Wu

      010-8233 7890

      972715708@qq.com

    • Miss Wu

      010-8233 7890

      972715708@qq.com

    • Miss Wu

      010-8233 7890

      972715708@qq.com

    • Miss Wu

      010-8233 7890

      972715708@qq.com

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