Check the accounts at the end of the first quarter and the beginning of the second quarter. After the enterprise income tax is settled, the State Administration of Taxation will send special personnel to audit the accounts at the end of the first quarter and the beginning of the second quarter. The special administrator mainly verifies whether the enterprise declares truthfully and whether there is any violation. The significance of final settlement: for enterprises, it can help them understand the operating conditions of the previous year more intuitively; Refund more taxes payable and make up less; After the final settlement and issuance of the report, the probability of enterprises being randomly selected by tax can be reduced.