I. Preparation of annual final accounts
An enterprise shall conduct a comprehensive accounting of annual income, costs and expenses before the end of each year to ensure the accuracy and completeness of accounting accounts.
Enterprises should correctly calculate the annual taxable income and taxable amount according to the provisions of the tax law, and check the prepaid taxes.
Enterprises should prepare all kinds of declaration forms and financial statements required for annual settlement and payment to ensure complete and accurate information.
Second, the annual settlement declaration
An enterprise shall submit the annual enterprise income tax return and related materials to the tax authorities within the specified time.
Enterprises should carefully check the contents of the declaration form to ensure the accuracy of the reported data.
The tax authorities will review the application materials submitted by enterprises, and if there are any questions or errors, they will notify enterprises to make corrections or supplements.
Iii. Annual tax settlement
According to the audit results of the tax authorities, enterprises should pay taxes in time or apply for tax refund in accordance with the provisions of the tax law.
Enterprises should keep tax payment vouchers for inspection by tax authorities.
IV. Follow-up management of annual final accounts
Enterprises should establish and improve the internal tax management system to ensure the compliance and implementation of tax laws and regulations.
Enterprises should keep abreast of the changes in tax policies and ensure the compliance of tax activities.
To sum up, the annual settlement of enterprise income tax is an important link for enterprises to fulfill their tax obligations according to law. Enterprises should do a good job in preparing for the annual final settlement, ensure the accuracy and timeliness of the declaration, and pay the taxes due on time or apply for tax refund. At the same time, enterprises should also strengthen internal tax management to ensure the compliance and implementation of tax laws and regulations.
Legal basis:
People's Republic of China (PRC) enterprise income tax law
Article 53 provides that:
Enterprise income tax is calculated according to the tax year. The tax year begins at 65438+ 10 1 and ends at 65438+February 3 1.
If an enterprise starts or terminates its business activities in the middle of a tax year, resulting in the actual operating period of the tax year being less than 12 months, its actual operating period shall be regarded as a tax year.
When an enterprise is liquidated according to law, the liquidation period shall be regarded as a tax year.
People's Republic of China (PRC) enterprise income tax law
Article 54 provides that:
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.