Because the enterprise income tax is based on the whole year, not a certain quarter, as long as the cumulative amount of that year is correct, there will be no problem for the IRS to audit the accounts. I've been in this situation, and I was taught to do so by the IRS.

The quarterly declaration itself is a pre-declaration, so the management fee can be increased by 2000 yuan in the fourth quarter. It can also be adjusted during settlement. The amount is not large. In fact, this adjustment is considered normal. You can change the third quarter income statement and corporate income tax without going to the national tax.

Extended data:

Taxpayers of enterprise income tax include all kinds of enterprises, institutions, social organizations, private non-enterprise units and other organizations engaged in business activities. A sole proprietorship enterprise or partnership enterprise is not a corporate income tax payer.

The tax rate of enterprise income tax is the legal tax rate on which the taxable amount of enterprise income tax is calculated. The general enterprise income tax rate is set at 25%. 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.

Baidu Encyclopedia-Enterprise Income Tax