Generally speaking, the annual settlement and payment time of an enterprise is handled within five months after the end of a natural tax year, and the general time is 65438+ 10 1 May 3 1. Enterprises are required to submit the annual enterprise income tax return to the tax authorities in accordance with relevant regulations to settle the enterprise tax refund.

The settlement time is within 5 months after the end of the tax year, that is, from June 65438+ 10/to May 3 1 of the following year. For example, the final settlement time of corporate income tax in 20 13 years is 20 14 June 65438+ 10/0/to May 3 1. Generally, domestic enterprises need to submit application materials to the tax authorities within 15 days after the end of the current month or quarter.

Final settlement refers to the collection, final settlement and payment of income tax and other taxes applicable to prepayment method after the end of the year. Taxes such as income tax are usually levied according to the taxpayer's annual taxable income. After the end of the year, the tax shall be calculated according to the annual taxable income and the tax rate stipulated in the tax law.

In order to ensure the timely and balanced storage of taxes, in actual work, taxes are generally paid in advance on a monthly and quarterly basis, and settled at the end of the year, with more refunds and less supplements. Monthly and quarterly prepayments generally calculate the taxable amount according to the taxpayer's tax basis of this quarter (month), which is often difficult to be completely consistent with the tax basis of the annual final accounts. Therefore, after the end of the year, it is necessary to make a summary calculation according to the taxpayer's financial final accounts, pay off the tax, and refund more and make up less for the tax paid in advance.

legal ground

People's Republic of China (PRC) enterprise income tax law

Article 54 Enterprise income tax shall be paid in advance in monthly or quarterly installments.

An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance.

The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund.

When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.