We all know that tax declaration refers to the legal act of taxpayers submitting written reports on tax matters to the tax authorities according to the time limit and contents stipulated in the tax law, which is the main basis for taxpayers to fulfill their tax obligations and bear legal responsibilities, the main source of tax management information of tax authorities and an important system of tax management. First, do a good job in the year-end inventory, check the assets and creditor's rights of the enterprise, and prepare the approval materials in time for the property losses that need to be submitted for approval, together with the property losses that occurred during the year, to the competent tax authorities for approval. 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 loss of direct borrowing between enterprises that are allowed to engage in credit business according to state regulations. 2. Check whether there are accrued expenses that have not been accrued and accrued, and make supplementary provision in time in1February, so that all accrued expenses can be 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. Three, consult the previous year's income tax returns (it is best to establish a tax adjustment ledger), to find matters related to the current tax return. (1) did not make up for the loss; ② Tax adjustment matters, such as unamortized start-up expenses and advertising expenses. Fourth, sort out the annual accounts, sort out the tax adjustment matters that occurred this year, and be aware of it. If it can be handled through accounting, it is best to handle it before the annual closing. Five, pay attention to other taxes "final settlement". 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. Vi. What other matters should be prepared for the enterprise income tax return 1. When making an advance declaration in the middle of the year, tax adjustments should be made as far as possible without causing overpayment of income tax. Although not making tax adjustments does not constitute tax evasion, the advantages of doing so are that it can timely record and reflect the tax adjustments and the adjusted taxable income. 2. For matters that cannot be adjusted in time when reporting in advance, we should form the habit of recording in time. 3, the main tax laws and regulations related to enterprise income tax, combined with the latest tax laws, at least once a year. 4. 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 appropriate to adopt a safe and safe handling method. It should be noted that the enterprise reporting online will submit the final settlement paper declaration form and other materials to the tax administrator within 3 days after completing the online declaration; Enterprises that declare by hand will first submit the final settlement data to the tax administrator of the competent tax office, then declare by hand, and return the paper annual declaration form after completing the declaration.

Legal objectivity:

Enterprise Income Tax Law of the People's Republic of China

Article 54

Enterprise income tax shall be paid in advance monthly or quarterly. An enterprise shall, within 15 days from the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities to 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.