To answer you this way, objectively speaking, the tax authorities did not check you, so it is impossible to find out that your tax return is inconsistent with the accounting information recorded in the account books for the time being. But once you check your company, it will be found out. As long as you check the data, it is not a technical problem, so you should deal with it as soon as possible. You can correct the accounting mistakes, pay taxes later, or make up the expenses according to the facts (there is no requirement to make false accounts here).

Once the tax authorities find out that the expenses are falsely reported, they will be considered as tax evasion and punished according to the Tax Administration Law. In addition to paying taxes and paying late fees, it will also be fined 1-5 times, and serious cases will be transferred to judicial organs for handling.

In addition, there is no need to review the annual corporate income tax settlement report upstairs, unless your company is a foreign-funded enterprise. If it is a domestic-funded enterprise, it will generally make a tax verification report. Of course, there are also places for units that need to do tax verification. For example, in Changzhou, if the annual sales income reaches more than 20 million, only one tax verification report is needed.