"103 total assets (ten thousand yuan)": fill in the quarterly average value of the taxpayer's total assets for the whole year, with the unit of ten thousand yuan, and keep two decimal places. The specific calculation formula is as follows:

Quarterly average = (value at the beginning of the season+value at the end of the season) ÷2

Annual quarterly average = sum of annual quarterly average ÷4

What is the final settlement object?

According to the provisions of the current income tax law, all enterprises with sound financial accounting system, clear accounts, complete cost information, income vouchers and expense vouchers, standardized accounting, and able to correctly calculate taxable income, which are determined by the tax authorities to be applicable for collection, should conduct income tax settlement at the end of the year. The specific objects of application include: (1) Domestic enterprises or organizations that carry out independent economic accounting and pay enterprise income tax according to law, including state-owned enterprises, collective enterprises, private enterprises, joint ventures, joint-stock enterprises and organizations with production and operation income. (2) Foreign-invested enterprises and foreign enterprises, including Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures and foreign-funded enterprises established in China, and institutions and places established in China to engage in production and business operations, have foreign companies, enterprises and other economic organizations that have obtained income from China, although they have no institutions or places. (3) Individual income tax of sole proprietorship enterprises and partnership enterprises includes institutions or organizations with unlimited liability and unlimited joint liability, such as sole proprietorship enterprises, partnership enterprises, sole proprietorship and partnership private enterprises and partnership law firms, which are established with the approval of relevant government departments in accordance with laws and regulations. Whether the taxpayer makes a profit, loses money or is in a tax reduction or exemption period during the tax year.

How to calculate the average assets after settlement?