According to the "Interim Measures for the Annual Tax Return of Enterprise Income Tax", the annual final settlement of corporate income tax refers to the accounting of the taxable income of the year by the enterprise at the end of the year. , pay the unpaid corporate income tax.

The detailed report of supplementary expenses is a required appendix when submitting the annual corporate income tax final settlement tax return. It is used to list in detail the expense items that the enterprise has omitted or misreported during the reporting period. amount.

The specific steps are as follows:

1. Based on the actual situation of the company that year, list the expense items and amounts that have been omitted or misreported.

2. In the supplementary expense detailed form, list each omitted or misreported expense item and amount in detail according to the required format.

3. Depending on the specific circumstances, it may be necessary to provide relevant bills, vouchers, etc. to support the expense items and amounts in the supplementary expense schedule.

4. Submit the completed supplementary fee schedule as an attachment when submitting the annual corporate income tax final settlement return.

It should be noted that since tax laws and implementation details of various provinces, municipalities, and autonomous regions may differ, it is recommended that you consult the local tax authorities or tax professionals when filling in the detailed form of supplementary expenses. comments to ensure that relevant regulatory requirements are met.

If you still have questions about the specific filling details, it is recommended to consult the local tax authority or a professional tax accountant for guidance to ensure the correct operation of the annual corporate income tax final settlement and supplementary fee schedule.