Must the financial statements of enterprise income tax be consistent with those in the audit report?

1, there must be a problem when the audit report is inconsistent with the accounting statement of last year1February.

2. At the time of final settlement, especially for foreign-invested enterprises, the tax bureau generally requires that the audit report be submitted at the same time, and the tax administrator will generally check the accounting statements on the audit report against the data of the annual final settlement of enterprise income tax.

3. When making the annual enterprise income tax return, the accounting statements shall be based on the data of the audit report, especially the data of balance sheet, income statement and tax adjustment.

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