Taxpayer refers to the unit or individual directly obligated to pay taxes as stipulated in the tax law. Each tax has its own taxpayer. I. What conditions should a taxpayer of enterprise income tax meet? Taxpayers of enterprise income tax mainly fall into the following six categories: (1) State-owned enterprises; (2) Collective enterprises; (3) private enterprises; (4) Joint venture; (5) Joint-stock enterprises; (6) Other organizations with income from production and operation and other income. In particular, sole proprietorship enterprises and partnership enterprises do not use this law, and individual income tax can be levied on these two types of enterprises, which can eliminate double taxation. II. The tax year for the collection and management of enterprise income tax is from January 1st to December 31st of the Gregorian calendar. If a taxpayer starts business in the middle of a tax year, or the actual operating period of the tax year is less than 12 months due to merger or closure, the actual operating period shall be regarded as a tax year; When a taxpayer liquidates, the liquidation period shall be regarded as a tax year. Tax declaration Article 54 of the Enterprise Income Tax Law, which came into effect on January 1, 28, stipulates that enterprise income tax shall be paid in advance in monthly or quarterly installments. An enterprise shall, within 15 days from the end of the month or quarter, submit a tax return for prepaid enterprise income tax to the tax authorities, regardless of profits or losses, and pay taxes in advance. An enterprise shall, within five months from the end of the year, submit the annual enterprise income tax return to the tax authorities, make final settlement and settle the tax refund payable. When submitting enterprise income tax returns, enterprises shall attach financial and accounting reports and other relevant materials in accordance with regulations. Taxpayers who have difficulties in filing within the prescribed filing period may report to the competent tax authorities for approval and postpone filing. Preparations for tax declaration: (1) Do a good job of year-end inventory, check the assets and creditor's rights of the enterprise, and prepare the materials for approval in time to the competent tax authorities for the cleared property losses that need to be submitted for approval, together with the property losses that occurred during the year. Mainly includes: ①; Loss of cash on hand, bank deposits, inventories, trading financial assets and fixed assets due to natural disasters, wars, political events and other force majeure or human management responsibilities; ②； Bad debt losses of accounts receivable and prepayments; ③； Property losses confirmed due to permanent or substantial damage to inventory, fixed assets, intangible assets and long-term investment (pay attention to the permanent or substantial damage of each item and make full use of it); ④； Investment losses due to the dissolution and liquidation of the investee (excluding transfer losses); ⑤； Assessed losses of assets that can be deducted before tax according to regulations; ⑥； Property losses due to government planning, relocation and requisition; ⑦； The state stipulates that it is allowed to engage in direct loan losses between enterprises other than credit business. ⑵ Check whether there are accrued expenses that have not been accrued and accrued, and make timely supplementary provision in December, so as to ensure that all accrued expenses are accrued and accrued. ①； Check the depreciation provision of fixed assets, the amortization of intangible assets and long-term deferred expenses, and make up the missing depreciation and amortization. ②； Check the provision of welfare funds and employee education funds. These two expenses are legal expenses that can be deducted before tax according to the proportion of taxable wages. They are a right of the enterprise and should be provided. If the trade union funds are not paid, they need not be accrued. ⑶ Consult the data of income tax returns in previous years (it is best to establish a tax adjustment ledger) to find out the matters related to the current tax returns. Mainly includes: ① Unrecovered losses; ② Tax adjustment matters, such as unamortized start-up expenses and advertising expenses. (4) sort out the annual accounts, sort out the tax adjustment matters that happened this year, and be aware of them. If it can be handled through accounting, it is best to handle it before the annual closing. 5] Pay attention to the "final settlement" of other taxes. Enterprise income tax declaration is a process of sorting out accounts in detail, and other tax-related problems found during it should also be dealt with. Such as the value-added tax missed by sales; Urban construction tax and education surcharge not calculated and paid according to the value-added tax paid in the supplementary investigation; Stamp duty not declared in time, etc. The tax authorities will also check and deal with related tax-related issues when settling the enterprise income tax. [6] When making prepayment declaration in the middle of the year, tax adjustment should be made as far as possible without causing overpayment of income tax. Although not making tax adjustment does not constitute tax evasion, the advantages of doing so are that it can timely record and reflect tax adjustment matters, and the second is that it can timely reflect the adjusted taxable income. Once, we should get into the habit of keeping records in time for matters that cannot be adjusted in time when reporting in advance. Being the main tax laws and regulations related to enterprise income tax, combined with the latest such tax laws, at least once a year. (9) When the understanding of some matters is inconsistent with that of the competent tax authorities or the understanding of the internal personnel of the tax authorities, it is advisable to adopt a safe and safe handling method. The payment method of enterprise income tax is calculated on an annual basis, but in order to ensure the timely and balanced storage of taxes, the enterprise income tax is paid in advance by stages (monthly or quarterly) and settled at the end of the year. When taxpayers pay income tax in advance, they should pay in advance according to the actual number of tax payment period. If it is difficult to pay in advance according to the actual number, they can pay income tax in installments according to l/12 or 1/4 of the taxable income of the previous year or other methods recognized by the local tax authorities. Once the prepayment method is determined, it shall not be changed at will. Taxpayers who pay taxes in advance by month or quarter shall file tax returns and pay taxes in advance with the competent tax authorities within 15 days after the end of month or quarter. Among them, the fourth quarter tax should also be paid in advance within 15 days after the end of the quarter, and then the annual declaration should be made within 45 days after the end of the year, and the tax authorities should make final settlement within 5 months, and the overpayment should be made. Unless otherwise stipulated by the state, the enterprise income tax shall be paid by the taxpayer in the local competent tax authorities. The so-called "location" refers to the actual operation and management of taxpayers.