The total assets when filing the annual tax report include current assets, fixed assets, intangible assets, financial assets and other items. Total assets refer to the total assets of an enterprise's balance sheet, which is an extremely important data on the balance sheet. Corresponding to total liabilities, total liabilities refer to the total liabilities of the enterprise's balance sheet, including current liabilities and long-term liabilities.

The total assets when reporting the annual tax report refers to the data filled in the "total assets" column of the enterprise income tax declaration form when the enterprise declares the annual final settlement of enterprise income tax. According to the provisions of some tables and instructions in People's Republic of China (PRC) Annual Tax Return (Class A, 20 17 Edition), taxpayers fill in the column of "Total Assets" all year round and quarterly.