Current location - Loan Platform Complete Network - Local tax - What are the differences between audit reports, tax returns, and corporate income tax settlement reports? Does the annual financial statement refer to the December statement? Begging for an explanat
What are the differences between audit reports, tax returns, and corporate income tax settlement reports? Does the annual financial statement refer to the December statement? Begging for an explanat
What are the differences between audit reports, tax returns, and corporate income tax settlement reports? Does the annual financial statement refer to the December statement? Begging for an explanation!

Hello.

The audit report generally refers to the annual audit report of an enterprise issued by an accounting firm. The reporting period is from January 1 to December 31 last year. The main content is the audited financial statements, including balance sheets, income statements, Statement of changes in owner's equity, cash flow statement and notes to financial statements to obtain audit evidence about the amounts and disclosures of the financial statements, and to determine whether the company's financial statements are prepared in accordance with relevant accounting standards and whether they can fairly reflect the company's finances in major aspects. Issue an appraisal opinion on the situation.

The tax return is a report that you need to provide to the tax bureau when declaring various types of taxes. The report should truthfully fill in the actual income and expenses of your company and the amount of tax payable. The return and tax receipts constitute your The basis for paying taxes on time and accurately.

The corporate income tax final settlement report is to authenticate the corporate income tax final settlement and tax declaration matters. The reporting period is from January 1 to December 31 last year. The audit content is to provide the unit with Implement necessary verification procedures such as review, verification, calculation and professional inference for accounting information, tax information and other evidence related to corporate income tax final settlement and tax declaration matters. On the basis of obtaining sufficient and appropriate forensic evidence, issue an audit opinion as to whether the Annual Enterprise Income Tax Return has been prepared in accordance with the Enterprise Income Tax Law of the People's Republic of China and its implementation regulations and relevant laws, regulations and norms. The stipulated filing of the document truly, accurately and completely reflects your company's corporate income tax return for the current tax year in all major aspects. This report must be completed before May 31 of the following year.

Every enterprise needs to fill out the tax return form, but the audit report and corporate income tax settlement report are selected based on the enterprise's own situation. For details, you can consult the tax bureau.

Unnamed Mingde