Legal analysis: Enterprise income tax is a kind of tax levied on taxpayers' taxable income, which is targeted at state-owned enterprises, private enterprises, joint-stock enterprises, collective enterprises, associated enterprises and other organizations with production and operation income and other income. Excess provision for income tax can be handled in the following ways:

1. If the excessive enterprise income tax is directly transferred back in the same tax year, the following entries are made: Debit: tax payable-enterprise income tax payable. Credit: income tax expense.

2. If the accumulated income tax exceeds one year, it shall be handled through the subject of "adjustment of profit and loss in previous years", and the following entries shall be made specifically: Debit: tax payable-enterprise income tax payable. Credit: profit distribution adjusted by profit and loss in previous years.

Legal basis: Enterprise Income Tax Law of People's Republic of China (PRC).

Article 2 Enterprises are divided into resident enterprises and non-resident enterprises. Resident enterprises mentioned in this Law refer to enterprises established in China according to law, or enterprises established in accordance with the laws of foreign countries (regions) but with actual management institutions in China. The term "non-resident enterprise" as mentioned in this Law refers to an enterprise established in accordance with the laws of a foreign country (region). Its actual management institution is not in China, but it has institutions and places in China, or it has no institutions and places in China, but it has income from China.

Article 5 Taxable income refers to the total income of an enterprise in each tax year, the balance after deducting non-taxable income, tax-free income, various deductions and allowed losses in previous years.