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不需要學(xué)會(huì)分會(huì)填報(bào)工商年報(bào)。學(xué)會(huì)分會(huì)屬于文化事業(yè)單位，受到國(guó)家法律、法規(guī)的保護(hù)。 According to the relevant regulations of the Ministry of Civil Affairs and the Registration Management Regulations of Undertakings, the “filing” regulated by the Company Law does not apply to the registration obligations of cultural undertakings. Therefore, scholastic branches do not need to submit industrial and commercial annual reports. 拓展知識(shí)：除文化事業(yè)單位外，根據(jù)《企業(yè)法》的相關(guān)規(guī)定，其余經(jīng)濟(jì)組織應(yīng)當(dāng)每年向工商行政管理機(jī)關(guān)報(bào)送年度報(bào)告。年度報(bào)告是經(jīng)濟(jì)組織以及其董事會(huì)、監(jiān)事會(huì)在一年期間的活動(dòng)的詳細(xì)情況，供工商行政管理機(jī)關(guān)和公眾參考。年度報(bào)告必須包括財(cái)務(wù)報(bào)表、經(jīng)營(yíng)報(bào)表、收入和流動(dòng)資產(chǎn)結(jié)構(gòu)變動(dòng)情況等資料。