1. Fill in the tax return and attach relevant materials.

Taxpayers shall, within 45 days after the end of the year, make their own tax adjustments based on the financial statements, and fill in the annual tax return and its schedules (including tax adjustment items, tax reduction and exemption items, joint venture profit sharing, dividend income tax return, etc.). ), and to the competent tax authorities for annual tax returns. In addition to providing the above-mentioned income tax return and its schedule, taxpayers shall also attach the following relevant materials:

First, the financial and accounting annual accounts and their explanatory materials. Including balance sheet, income statement, cash flow statement and other relevant financial information;

Contracts, agreements and vouchers related to tax payment;

C, business activities tax management certificate and remote tax payment certificate;

D. Relevant certification documents issued by domestic or overseas notarization institutions;

E other relevant documents and materials required by the competent tax authorities.

2. The tax authorities accept the application and review the submitted materials.

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.

Extended data:

Enterprise income tax collection and management

1, tax year

It starts at 65438+ 10 month 1 and ends at 65438+February 3 1. If the taxpayer starts business in the middle of a tax year, or the actual operating period of the tax year is less than 12 months due to merger or closure, the actual operating period shall be regarded as a tax year; When a taxpayer liquidates, the liquidation period shall be regarded as a tax year.

2. Tax declaration

Article 54 of the Enterprise Income Tax Law, which came into effect on June 65438+ 10/day, 2008, stipulates 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 prepaid enterprise income tax to the tax authorities, regardless of profit or loss, 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. Taxpayers who have difficulty in filing within the prescribed time limit may report to the competent tax authorities for approval to extend the filing.

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