Enterprise income tax shall be reported to the tax authorities within five months after the end of the year. Enterprises need to submit to the tax authorities, and the annual enterprise income tax return, financial and accounting reports and other related declaration materials need to be settled in order to settle the tax payable and tax refund.

Legal objectivity:

Article 54 of the Company Law of People's Republic of China (PRC), the 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.