Final settlement refers to the enterprise's comprehensive self-examination and self-correction within 4 months after the end of the fiscal year, adjusting the cost of income and expenses, so as to make full provision, eliminate the costs and expenses that should not be paid, ensure that unfair taxes are not paid, and reduce the risk of underpaying taxes.

Settlement and payment of enterprise income tax: generally speaking, within 5 months after the end of the year, fill in the enterprise income tax return form and related schedules on the website of the tax bureau, attach the enterprise accounting statement, calculate the taxable income according to the provisions of the tax law, multiply it by the corresponding tax rate, and declare and pay.

Extended information Since the implementation of the merger of the two taxes in 2008, the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Printing and Distributing (Guo Shui Fa [2000] No.84) has become invalid, but the provision of pre-tax deduction in Article 8 of the new enterprise income tax law is extremely simple: "The actual reasonable expenses related to income, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income." According to Platinum Consulting, this provision caused many disputes among tax enterprises in 2008.

What is reasonable? What does it have to do with income? This makes the financial and tax managers of multinational companies feel hesitant. In view of this, State Taxation Administration of The People's Republic of China plans to issue the Administrative Measures for Pre-tax Deduction of Enterprise Income Tax in 20 14.

Resource income tax settlement _ Baidu Encyclopedia