A. After receiving the tax return or tax withholding report submitted by the taxpayer or withholding agent, the competent tax authorities shall review the basic information such as its name, telephone number, address and bank account number, and ask the taxpayer to provide the basis for the change. If the change falls within the management scope of other departments, the taxpayer shall be urged to go through the formalities of change in the relevant departments and hand over a copy of the basis for the change to the competent tax authorities. B, the competent tax authorities to review the contents of the declaration, mainly to review whether the tax items, tax rates and tax basis are complete and correct, whether the tax calculation is accurate, whether the attached information is complete, whether it conforms to the logical relationship, whether to make tax adjustments, etc. If there are calculation errors or omissions in the taxpayer's declaration during the audit, the taxpayer will be notified in time to make adjustments, supplements, amendments or re-declaration within a time limit. Taxpayers should make corresponding amendments according to the notice of the tax authorities. C. After examination and approval by the competent tax authorities, determine the enterprise income tax payable in the current year and the enterprise income tax to be paid back, or refund or deduct the overpaid enterprise income tax in the next year. (III) Proactively Correcting Errors in Declarations If a taxpayer finds errors in his annual tax returns within 45 days after the end of the year, according to the Administrative Measures for the Final Settlement and Payment of Enterprise Income Tax and other relevant laws and regulations, after handling the annual income tax returns, the taxpayer can fill in the Enterprise Income Tax Self-inspection Declaration Form and report to the tax authorities to voluntarily correct the errors, and the tax authorities will adjust the annual income tax payable, compensation and compensation accordingly. (4) Taxpayers who settle accounts shall pay taxes within 4 months after the end of the year according to the annual income tax payable, tax refund payable and tax refund payable determined by the competent tax authorities. If the tax paid in advance by the taxpayer is less than the annual tax payable, the overdue tax shall be turned over to the state treasury before the end of April; If the prepaid tax exceeds the annual tax payable, the mortgage or tax refund formalities shall be handled. (V) Handling an application for deferred tax payment According to the relevant provisions of the Law of People's Republic of China (PRC) on the Administration of Tax Collection and its detailed rules for implementation, taxpayers have the following special difficulties: a. Natural disasters such as water, fire, wind, thunder, tsunami and earthquake occur, or accidents such as theft and robbery of taxable cash, checks and other property occur, resulting in heavy losses to taxpayers. Taxpayers should provide disaster reports or accident certificates issued by public security organs; B, due to the direct influence of the national adjustment of economic policies, or short-term payment default, the current monetary funds are not enough to pay taxes after deducting the wages and social insurance premiums payable to employees. Taxpayers should provide the basis for relevant policy adjustments or provide proof of payment default and proof that the defaulting party can't pay taxes on time, so that it can't pay taxes on time. Taxpayers should apply to the competent tax authorities before the expiration of the tax payment period (the local competent tax authorities generally stipulate that it should be submitted within 15 days before the expiration of the tax payment period). Please refer to the regulations of the local tax authorities for details). And submit the following materials: application for deferred tax payment report, current monetary fund balance, statements of all bank deposit accounts, balance sheets, wages payable to employees and social insurance premiums, and other expenditure budgets required by tax authorities. With the approval of the State Taxation Bureau and Local Taxation Bureau of a province, autonomous region or municipality directly under the Central Government, or the State Taxation Bureau and Local Taxation Bureau of a city under separate state planning, the tax payment may be postponed for a maximum of three months. The tax authorities shall make a decision of approval or disapproval within 20 days from the date of receiving the application report for deferred tax payment; If it is not approved, the taxpayer will be charged a late fee from the date of expiration of the tax payment period.