1. Final settlement shall be made from June 65438+1 October1to May 3 1 every year. The final settlement time is within 5 months after the end of the tax year. For example, the settlement time of corporate income tax in 20 13 is 20 14 June 65438+ 10/0/to May 3 1. Generally, domestic-funded enterprises need to submit application materials to the tax authorities within 15 days after the end of the current month or quarter.

2. Legal basis: Article 54 of People's Republic of China (PRC) Enterprise Income Tax Law.

Enterprise income tax shall be paid in advance monthly or quarterly.

An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance.

The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund.

When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.

2. What materials should be prepared in the process of enterprise income tax settlement?

The materials to be prepared for the final settlement of enterprise income tax include:

1. Copy of business license, national tax registration certificate, organization code certificate and foreign exchange registration certificate of foreign enterprise with official seal;

2. The balance sheet, income statement and cash flow statement of this year shall be sealed;

3, the annual audit report, annual income tax settlement verification report;

4 copies and seals of local comprehensive tax returns and VAT tax returns;

5. 1 month electronic tax stamp;

6. Copy and seal of quarterly prepayment tax return for enterprise income tax;

7. General ledger and subsidiary ledger include expense subsidiary ledger and accounting vouchers;

8. Stamp the cash inventory table, bank statement and balance reconciliation table;

9, fixed assets inventory table, fixed assets and depreciation schedule stamped;

10. Copies of tax authorities' documents and relevant certification materials enjoying preferential policies.