First, the basic principles of enterprise income tax payment
Enterprise income tax is the income tax levied on the production and operation income and other income of Chinese enterprises and other organizations with income. According to the principle of tax collection and management, the payment of enterprise income tax should follow the principles of legality, fairness, justice and convenience.
Two. Verification of tax payment period
The tax payment period of an enterprise shall be determined according to the approval of the tax authorities. Generally speaking, the tax authorities will determine the tax payment period of an enterprise according to its scale, operation and financial status. For enterprises with large scale and stable financial situation, enterprise income tax can be paid in advance on a quarterly basis; For small enterprises with unstable financial situation, monthly advance payment can be approved.
Three. Advance payment and final settlement
The payment of enterprise income tax is usually divided into two stages: advance payment and final settlement. Prepayment means that an enterprise pays part of the tax in advance according to the estimated taxable income and the applicable tax rate during the tax payment period. Final settlement means that after the end of the year, the enterprise calculates the income tax payable for the whole year according to the actual operation situation of the whole year, and compares it with the tax paid in advance, so as to make more refunds and less supplements.
Fourth, the handling of special circumstances.
Under some special circumstances, such as major changes in business and financial status of enterprises, the tax authorities may adjust the tax payment period of enterprises. In addition, for newly established enterprises or enterprises newly included in the scope of tax collection and management, the tax authorities will also verify the tax payment period according to their actual conditions.
To sum up:
Whether the frequency of enterprise income tax payment is monthly or quarterly depends on the tax payment period approved by the tax authorities according to the specific situation of enterprises. Generally speaking, enterprise income tax is paid in advance quarterly and settled annually, but there may be cases of paying in advance monthly. Enterprises should pay enterprise income tax in full and on time in accordance with the tax payment period and regulations approved by the tax authorities to ensure legal and compliant operation.
Legal basis:
People's Republic of China (PRC) enterprise income tax law
Article 53 provides that:
Enterprise income tax is calculated according to the tax year. The tax year begins at 65438+ 10 1 and ends at 65438+February 3 1.
If an enterprise starts or terminates its business activities in the middle of a tax year, resulting in the actual operating period of the tax year being less than 12 months, its actual operating period shall be regarded as a tax year.
When an enterprise is liquidated according to law, the liquidation period shall be regarded as a tax year.
Article 54 provides that:
Enterprise income tax shall be paid in advance monthly or quarterly.
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.