How to settle the enterprise income tax? 1. Income: check whether all the income of the enterprise is accounted for, especially whether the current account still exists, which should be recognized as income but not accounted for; 2. Cost: check whether the cost carry-forward of the enterprise matches the income, and truly reflect the cost level of the enterprise; 3. Expenses: check whether the expenses of the enterprise comply with the relevant tax laws, and whether the accrued expenses and pre-tax expenses exceed the standards stipulated in the tax laws; 4. Taxation: Check whether all taxes of the enterprise are paid; 5. Make up for losses: make up for the losses of the previous year with the profits realized by the enterprise in the current year (within five years) according to law; 6. Adjustment: After the above items are increased or decreased respectively according to the provisions of the tax law, the annual taxable income of the enterprise shall be calculated according to law, so as to calculate and pay the actual income tax payable this year. Definition of final settlement: According to the Provisional Regulations on Enterprise Income Tax and its implementing rules, the Income Tax Law for Enterprises with Foreign Investment and Foreign Enterprises and its implementing rules and other relevant tax laws, China adopts the method of annual calculation, monthly or quarterly advance payment and year-end final settlement. The so-called "final settlement" of income tax refers to the adjustment of financial accounting treatment inconsistent with the provisions of tax laws and regulations on the basis of accounting data, the adjustment of accounting income into taxable income, the calculation of annual tax payable by applying the applicable tax rate, the determination of the difference after comparing with the current prepaid tax, and the submission of final accounting statement, annual tax return of enterprise income tax and other requirements to the tax authorities within the reporting period stipulated by the tax law. The final settlement of enterprise income tax should be based on enterprise accounting and tax laws and regulations. Object of settlement and payment: According to the provisions of the current income tax law, all enterprises with sound financial accounting system, clear accounts, complete cost data, income vouchers and expense vouchers, standardized accounting, able to correctly calculate taxable income, and recognized by the tax authorities as suitable for audit and collection, shall conduct income tax settlement and payment at the end of the year. Its applicable objects specifically include: (1) domestic-funded enterprises or organizations that carry out independent economic accounting and pay enterprise income tax according to law, including state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises and organizations with production, operating income and other income. (2) Enterprises with foreign investment and foreign enterprises. Including Chinese-foreign equity joint ventures, Chinese-foreign cooperative ventures and foreign-funded enterprises established in China, as well as foreign companies, enterprises and other economic organizations that have set up institutions and places in China to engage in production and operation, but have income from China. Individual income tax for sole proprietorship enterprises and partnership enterprises. Including sole proprietorship enterprises, partnership enterprises, sole proprietorship and partnership private enterprises, partnership law firms registered and established according to law, and other institutions or organizations with unlimited liability and unlimited joint liability for sole proprietorship and partnership established with the approval of relevant government departments in accordance with laws and regulations. Taxpayers shall file annual enterprise income tax returns according to the relevant tax laws, regardless of the profits, losses or tax reduction or exemption periods in the tax year. The key to final settlement: 1, revenue confirmation. The new tax law introduces the concept of fair value in income recognition. 2. Deduction of expenses. The new tax law introduces the principles of rationality and relevance of expense deduction. 3. Tax adjustment. There is a difference between accounting system and tax law. The total profits listed in the accounting statements are calculated according to the new accounting system, and the taxable income is not equal to the total profits, but should be adjusted according to the provisions of the tax law. When calculating income, there are more than a dozen items that affect taxable income. In the calculation of deduction items, there are more than 20 items with differences in accounting and tax laws. Tax year of enterprise for settlement: normal situation: June 65438+1 October1to February 3 1 Gregorian calendar. Special circumstances: if an enterprise starts or terminates in the middle of a tax year, so that the actual operating period of the tax year is less than 12 months, its actual operating period shall be regarded as a tax year. Final settlement and payment time: within 5 months after the end of a tax year (65438+ 10/to May 3 1 of the following year). For example, the final settlement time of enterprise income tax is 2012: 201310/0 to 31May. The object of final settlement: there are two objects of final settlement: one is the enterprise that implements audit collection; Two, the implementation of the approved enterprise taxable income rate. Enterprises, regardless of profit and loss, whether in the period of relief or not, should be settled according to regulations. An enterprise that collects enterprise income tax according to the approved quota shall not make final settlement. Settlement and settlement work: 1, settlement. On the basis of advance payment within 15 days after the end of each month or quarter, calculate and determine the annual tax payable, tax payable and tax refund by yourself. 2. Declaration. Fill in the annual enterprise income tax return and its schedule, as well as other materials required by the tax authorities. Step 3 pay.

Legal objectivity:

Article 11 of the Individual Income Tax Law of People's Republic of China (PRC) * * * Individual residents who obtain comprehensive income shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council. Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.