If you are a taxpayer of personal income tax, you made a retrospective adjustment last year, and you have made a tax return and paid the tax before the retrospective adjustment, then you may need to correct your tax return. Because your tax payable may change after retrospective adjustment, you need to change your previous declaration.
If you are a taxpayer of enterprise income tax and made retrospective adjustment last year, you may need to correct your tax return. Because the enterprise income tax is calculated according to the actual income and expenditure, if there was retrospective adjustment last year, your enterprise income tax will also change, and you need to change your previous declaration.
It should be noted that the specific situation needs to be judged according to the time of retrospective adjustment and your tax payment. If you are not sure whether you need to correct the tax return, you can consult the local tax authorities or tax professionals.
In short, if the retrospective adjustment was made last year, it may be necessary to correct the tax return. It needs to be judged according to the specific situation to avoid unnecessary tax risks caused by wrong declaration.