Electronic tax bureau enterprise income tax settlement declaration process:

1, log in to the electronic tax bureau;

2. Enter the password of the digital certificate;

3. Enter the page of tax declaration and payment;

4. Check the operating instructions;

5. Enter the interface for filling in financial statements;

6. Submit financial statements;

7. Correction statement;

8. Fill in the final statement;

9. Check the form;

10, fill in the form;

1 1.

Second, analyze the details

Small and low-profit enterprises need to fill in the relevant data of operating income, operating costs and period expenses in A 100000 Annual Tax Return of Enterprise Income Tax in People's Republic of China (PRC), and then fill in other schedules according to the data. Small and low-profit enterprises should fill in the data in table A 100000. After the data in the main table changes, click Next, and the system will pop up a prompt that the total profit has changed. Click OK to save the report again, and the system will automatically jump to the relevant schedule. Taxpayers only need to click Next in turn to save.

3. Who is the enterprise income tax levied on?

1. A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China; 2. Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place. If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China; 3. The principle of determining the income from inside and outside China.