According to Article 10 of the Administrative Measures for the Settlement and Payment of Enterprise Income Tax, if a taxpayer finds that the enterprise income tax declaration in the current year is wrong during the settlement and payment, he can re-apply for the annual enterprise income tax declaration during the settlement and payment.

Taxpayers who are unable to file annual enterprise income tax returns or prepare annual enterprise income tax return materials within the final settlement period due to force majeure shall apply for extension of filing in accordance with the provisions of the Tax Administration Law and its detailed rules for implementation.

Extended data:

In the tax return, in addition to the annual income item of 1 1, there is also the corresponding tax payable, tax paid (deducted), tax deducted and tax payable (refunded) for each item. Among them, the income items exempted or exempted according to the tax law shall be filled as 0 in the "tax payable"; For the tax paid or withheld by the unit, fill in the "paid (deducted) tax";

The tax allowed to be deducted according to the provisions of the tax law is filled in the column of "tax deduction"; "Taxable amount (tax refund)" should fill in the difference between "Taxable amount" and "paid (deducted) tax and deducted tax". The withholding agent shall, within 20 days after signing the contract or agreement, submit a copy of the contract or agreement to the competent tax authorities for the record and go through the relevant withholding procedures. Baidu encyclopedia-tax declaration