According to the relevant information, the expenses related to the production and operation of the enterprise without tickets shall be deducted according to 60% of the amount incurred, but the maximum shall not exceed 5% of the sales (business) income of the year.

The final settlement of income tax is actually a process of final settlement of income tax in the previous year. It must be submitted to the tax authorities before May 3 1 every year. There is a special summary table, according to accounting standards and tax laws and regulations, the increase is adjusted and the decrease is reduced.