If the additions and subtractions are over-declared, it needs to be corrected in time. Specific practices are as follows:

1. Submit the correction declaration form. Fill in the "Correction Declaration Form" according to the "Annual Tax Return of Enterprise Income Tax (Class A)" to correct the over-declared additions and deductions.

2. Pay taxes and late fees. Pay taxes and late fees according to the corrected calculation results.

3. Take the initiative to explain the situation to the tax authorities. Before submitting the correction declaration form, you can take the initiative to explain the situation to the tax authorities so that the tax authorities can give better guidance.

It should be noted that timeliness is the best way to avoid tax risks. If the tax payment period is over, you need to pay late fees, and if you cause major tax violations, you may also face risks such as fines and administrative penalties. Therefore, enterprises must carefully check when reporting to avoid over-reporting or under-reporting.

In addition, enterprises can strengthen internal control and establish a sound financial management system to avoid over-reporting or under-reporting. For tax preferential policies such as adding and deducting, enterprises need to understand the relevant regulations, abide by the provisions of the tax law, and ensure that they can legally enjoy tax preferential policies.