1, the amount in the account generally refers to the cumulative amount of the credit amount of "employees' salary payable-employees' salary" this year, not the balance. The tax amount usually refers to the wages of those who have signed labor contracts and established labor relations with enterprises, and have already declared personal income tax in full on a regular basis, that is, the wages allowed to be deducted before tax.
2, the second column "tax amount" to fill in the taxpayer in accordance with the provisions of the tax deduction of property losses. If column 1 of the Bank is greater than or equal to column 2, the difference between column 1 minus column 2 shall be filled into column 3 "Increase Amount" of the Bank; For example, column 1 of the Bank < Column 2, column 1 minus the absolute value of the difference in column 2 is filled in column 4 "Reduced Amount".
II. According to the Administrative Measures for the Final Settlement and Payment of Enterprise Income Tax:
Article 2: The final settlement and payment of enterprise income tax means that taxpayers shall, within five months from the end of the tax year or within 60 days from the date of actual business termination, comply with tax laws, regulations, rules and other relevant provisions on enterprise income tax. Calculate the taxable income and income tax payable in this tax year by yourself, and determine the amount to be supplemented or refunded in this tax year according to the amount of enterprise income tax paid in advance monthly or quarterly.
Article 3: Any taxpayer who engages in production or business operations (including trial production and trial business operations) during the tax year, or terminates business operations in the middle of the tax year, whether during the period of tax reduction or exemption.
Extended data:
1, fill in the tax return and attach relevant materials.
Taxpayers shall, within four months after the end of the year, make their own tax adjustments based on the financial statements, fill in the annual tax return and its schedules, and handle the annual tax return with the competent tax authorities.
2, the tax authorities accept the application, and review the submitted materials.
(1) After receiving the tax return or the tax withholding report submitted by the taxpayer or withholding agent, the competent tax authority, after reviewing the basic information such as its name, telephone number, address and bank account number, finds that the contents to be managed by the competent tax authority have changed.
Taxpayers will be required to provide the basis for changes; If the change is within the management scope of other departments, taxpayers will be urged to go through the change procedures in the relevant departments and hand over a copy of the change basis to the competent tax authorities.
(2) The competent tax authorities shall review the contents of the declaration, mainly to check whether the tax items, tax rates and tax basis are complete and correct, whether the tax calculation is accurate, whether the attached materials are complete and logical, and whether tax adjustment is made.
If the taxpayer's declaration is found to have calculation errors or omissions during the audit, it will promptly notify the taxpayer to make adjustments, supplements, amendments or re-declare within a time limit. Taxpayers should make corresponding amendments according to the notice of the tax authorities.
(3) After verification, the competent tax authorities shall determine the amount of enterprise income tax payable in the current year and the amount of enterprise income tax that should be paid back, or refund or offset the overpaid enterprise income tax in the next year.
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