In the actual operation process, the tax authorities will still require enterprises to complete the final tax declaration. Under normal circumstances, taxpayers who have obtained business licenses and tax registration in accordance with the law should declare the final settlement of enterprise income tax in accordance with the existing relevant tax regulations. The Inland Revenue Department stated that all taxpayers engaged in production or business operations during the tax year or terminating their business operations in the middle of the tax year, regardless of whether they are in the tax reduction or exemption period, and whether they are making profits or losses, should conduct enterprise income tax settlement and payment in accordance with the Enterprise Income Tax Law and its implementing regulations and the relevant provisions of these Measures.

Second, analysis

Enterprise income tax refers to the tax levied on the income of enterprises. The taxable income of an enterprise is multiplied by the applicable tax rate, and the balance after deducting the tax exempted or credited according to the preferential tax provisions of this Law is the taxable amount. In China, the standard rate of enterprise income tax is 25%, but the state encourages qualified enterprises in this kind of industry to implement tax reduction and exemption, and the high-tech enterprises that the state needs to support mainly collect enterprise income tax at a reduced rate of 15%. Enterprises engaged in projects encouraged and supported by the state can enjoy regular preferential treatment.

3. How to declare enterprise income tax?

Enterprise income tax declaration process:

1, log in to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC);

2. Click to fill in the declaration form;

3. Choose the declaration entrance according to your own situation.