First, the income statement and balance sheet are generally stamped with your company name. Some other tax returns have the words "Official Seal of Taxpayer:" stamped at the back. If not, the company name is also stamped on the header.

Two, the financial statements provided by enterprises should be stamped with the official seal, bound and stamped with the official seal. The cover of financial statements should indicate: enterprise name, enterprise uniform code, organizational form, address, year and month, and publication date.

And signed and sealed by the person in charge of the enterprise, the person in charge of accounting work and the person in charge of the accounting institution (accounting supervisor); An enterprise with a chief accountant shall also be signed and sealed by the chief accountant.

Because the direct basis for preparing financial statements is accounting books, all the data of the statements come from accounting books, so in order to ensure the correctness of the data of financial statements. Before preparing the report, reconciliation and closing must be done well to ensure the authenticity and accuracy of the report data.

Three. People's Republic of China (PRC) accounting law

Twenty-first financial and accounting reports shall be signed and sealed by the person in charge of the unit, the person in charge of accounting work and the person in charge of accounting institutions (accountants); Units with a chief accountant must also be signed and sealed by the chief accountant. The person in charge of the unit shall ensure that the financial and accounting reports are true and complete.

Twenty-third units shall establish archives for accounting vouchers, accounting books, financial accounting reports and other accounting materials, and keep them properly. The storage period and destruction methods of accounting files shall be formulated by the finance department of the State Council jointly with relevant departments.

Extended data:

(1) Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of tax returns determined by tax authorities in accordance with the provisions of laws and administrative regulations.

Withholding agents must truthfully submit the tax withholding and collecting report forms and other relevant materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of declaration determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

(2) Taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and collecting reports, or they can file the above-mentioned returns by mail, data message or other means according to regulations.

(3) If a taxpayer or withholding agent fails to file a tax return or submit a report on tax withheld and remitted, the tax return may be postponed with the approval of the tax authorities. If the required declaration and submission matters are postponed after approval, the tax shall be paid in advance within the tax payment period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and the final settlement shall be made within the approved extension period.

Reference source: Baidu Encyclopedia-Tax returns